Vietnam’s tax identification number (TIN), commonly referred to as a tax code, is a unique identifier used to administer and track a taxpayer’s obligations in Vietnam. This number defines a taxpayer’s obligations and is used by authorities to track tax compliance. For businesses, understanding the tax identification number is critical for operating legally and taking advantage of Vietnam’s business-friendly tax policies.
A key regulatory change introduced in 2025 further reshaped Vietnam’s tax identification framework. Circular 86/2024/TT-BTC, effective from February 6, 2025, introduced significant changes to tax registration, most notably the use of citizen identification numbers as personal tax codes for applicable individuals.
What is a Tax Identification Number in Vietnam?
In Vietnam, a tax identification number (TIN) is a series of numbers assigned to taxpayers by the tax authorities to uniquely identify them and define their tax obligations. It is commonly referred to as a tax code or mã số thuế (MST) in Vietnamese. It applies to all types of taxpayers, including companies, other organizations, and individuals – ensuring each has a unique code under which all tax obligations are recorded. The TIN is uniformly administered across the country as Vietnam’s tax system is centrally managed (there are no state or provincial tax codes). Once issued, the tax identification number is recognised nationwide and is used for applicable tax filings and payments.
Structure and formats depend on the type of taxpayer.
- A 10-digit TIN is issued to businesses and organizations as their primary tax code.
- A 13-digit TIN consists of a 10-digit parent code plus a 3-digit suffix and is used for branches, representative offices, or dependent units.
- For individuals, the 12-digit citizen identification number now serves as the tax code under current regulations.
Regardless of format, the TIN links the taxpayer to all tax filings, payments, and obligations. Depending on the taxpayer, it may be used for corporate income tax, value-added tax (VAT), personal income tax, VAT invoices and other tax-related transactions.
Legal basis: Tax registration in Vietnam is governed by the Tax Administration Law (Law No. 108/2025/QH15), effective from 1 July 2026, which sets out the framework for taxpayer registration, tax identification numbers and tax administration. In practice, obtaining a tax code is a mandatory step when setting up business operations in Vietnam and is essential for identifying tax liabilities and ensuring compliance. Tax identification requirements apply broadly to businesses, organisations and individuals with tax obligations in Vietnam, subject to the rules applicable to each taxpayer category.
Why TINs Matter for Businesses?
A valid tax identification number is an important part of a business’s tax registration and compliance framework in Vietnam. For any company, in Vietnam, the TIN enables you to perform essential activities.
First, it is required for filing and paying taxes. All tax declarations and payments, including corporate income tax and VAT, must state the company’s TIN. Without it, a business may be unable to fulfil its applicable tax obligations.
Second, a TIN is mandatory for issuing invoices. VAT invoices must show the tax codes of both the seller and buyer. Clients, suppliers, and partners often request a TIN as proof that the business is legitimate and properly registered.
Third, a TIN is needed for banking and contracts. Vietnamese banks usually require a tax code to open corporate accounts, and many commercial contracts, especially with large or foreign partners, require a TIN to verify legal status.
Fourth, appropriate tax registration is necessary when businesses seek to apply tax treatments or incentives for which they are eligible. Eligibility for preferential tax rates and other incentives depends on the applicable sector, location, investment activity and regulatory requirements.
Finally, appropriate TIN registration helps ensure compliance and avoid risk of penalties. Operating without a TIN, or using an incorrect one, can result in fines, back taxes, and difficulties in working with partners and authorities.
Businesses should therefore treat accurate tax registration and TIN management as an ongoing compliance priority. Maintaining correct tax identification information supports tax reporting, invoicing and interaction with Vietnam’s electronic tax administration system.
How Are Personal ID Numbers Used as Tax Codes in Vietnam?
In 2026, Vietnam overhauled its tax registration rules with the introduction of Circular 86/2024/TT-BTC (“Circular 86”), which took effect on February 6, 2025. This new circular replaces the earlier Circular 105/2020/TT-BTC and updates many aspects of tax code issuance and management. The most significant change is the adoption of personal identification numbers (from the national ID system) as tax identification numbers for individuals. This reform has wide-ranging implications for individuals and businesses alike:
Under Circular 86, Vietnamese individuals who are subject to personal income tax or registered as dependents will use their 12-digit citizen ID number as their tax code in place of a separately issued tax code. From 1 July 2025, this personal identification number is used for the relevant tax registration and filing purposes covered by the rules.
The same approach applies to business households and sole proprietors. The legal representative or owner’s personal ID number is used as the tax code for the household or individual business, simplifying tax registration for micro and family-run enterprises.
There are exceptions to this rule. Foreigners and other individuals who do not have a Vietnamese citizen ID will continue to be issued a standard 10-digit TIN. Enterprises and organizations are also unaffected and will continue to use their existing 10-digit tax codes.
Timeline and transition: Circular 86 took effect in February 2025, the full application of personal ID numbers as tax codes applies from 1 July 2025. Personal tax codes previously issued remain valid until 30 June 2025. From July onward, qualifying taxpayers moved to the personal identification number framework.
Managing duplicate tax codes: Where an individual has previously been issued more than one tax code, the taxpayer must update the relevant personal identification information so the tax authority can integrate those tax codes under a single personal identification number.
Business implications: Employers and HR teams should update payroll systems and employee records to use the 12-digit citizen ID number as the tax identifier. Existing documents and invoices issued using old tax codes remain valid, but all tax reporting after the transition date should use the new personal ID-based tax code to ensure compliance.
Overall, the 2025 update modernizes Vietnam’s tax registration system by integrating it with the national ID database. For most taxpayers and businesses, the change simplifies compliance, but timely updates to internal systems are essential to ensure every individual and business uses the correct tax identification number under the new rules.
What Is the Structure of a Tax Identification Number in Vietnam and how is it classified?
For companies and other organizations, Vietnam’s tax identification numbers follow a specific structure defined by the General Department of Taxation. Understanding the format can be useful, particularly when establishing branches, representative offices or other dependent units.
Standard structure: Standard structure: Under Circular 90/2026/TT-BTC, effective from 1 July 2026, a tax identification number issued by the tax authorities follows the structure below:
N1N2 N3N4N5N6N7N8N9 N10 – N11N12N13
• N1N2: Province or city code where the tax code is registered, indicating the issuing tax authority.
• N3–N9: A seven-digit serial number unique to the taxpayer within that province.
• N10: A check digit used to verify the accuracy of the code.
• N11–N13: A three-digit suffix used for dependent units such as branches or representative offices. This extension appears after a hyphen.
Example:
If an organisation with a 10-digit TIN has a dependent unit that is required to receive a 13-digit TIN, the dependent unit’s TIN is structured using the relevant 10-digit TIN followed by a three-digit suffix in the prescribed 001–999 range.
10-digit vs 13-digit TIN:
Independent legal entities, such as companies or subsidiaries, are issued their own 10-digit TINs. Dependent units that are not separate legal entities, such as branches or representative offices, use a 13-digit TIN consisting of the parent company’s code plus a suffix. Businesses must correctly classify each unit to apply the correct tax code.
Personal tax codes:
Vietnamese individuals now use their 12-digit citizen ID number as their tax code. Foreigners or individuals without a citizen ID continue to receive a TIN from the tax authority, usually a 10-digit number. Organizations and individuals each have one primary tax identification number recognized nationwide.
Important note: The N1...N13 structure below applies to tax identification numbers issued by the tax authority under Circular 90/2026/TT-BTC. For Vietnamese individuals, households, household businesses and individual businesses, the applicable tax identification number is instead the personal identification number of the individual or relevant owner. For Vietnamese citizens, this is a 12-digit numeric identifier.
How to Register for a Tax Identification Number in Vietnam?
Tax registration is an important part of establishing a business or beginning activities that give rise to tax obligations in Vietnam. The process varies by taxpayer type: some registrations are completed through the business registration system, while others require direct registration with the tax authorities.
Business entities (companies and organizations)
For most enterprises, tax registration is integrated into the business registration process. Vietnam applies a single-window system, meaning that when a company registers with the Department of Planning and Investment, its information is automatically shared with the tax authority. The tax identification number is usually issued at the same time as the Enterprise Registration Certificate and, in many cases, the business registration number also serves as the TIN.
Organizations that are not required to obtain an Enterprise Registration Certificate, such as non-profits or project offices, must apply directly to the local tax authority by submitting a tax registration dossier.
Household businesses and individuals conducting business
Under Law No. 108/2025/QH15 on Tax Administration and the current tax registration framework under Circular 90/2026/TT-BTC, household businesses generally complete tax registration together with business registration through the applicable one-stop mechanism. For household businesses and individual businesses, the owner’s personal identification number serves as the tax identification number. Where registration is not completed through the one-stop mechanism, the taxpayer must register directly with the relevant tax authority in line with the applicable tax registration requirements.
Employees and personal income taxpayers
For employees and other personal income taxpayers, tax registration may be completed through the income-paying organisation or directly with the tax authority, depending on the individual’s circumstances. For Vietnamese individuals covered by the personal identification framework, the 12-digit personal identification number serves as the tax identification number. Foreign nationals who require tax registration are generally issued a 10-digit TIN by the tax authority, with registration completed either directly or through the relevant income-paying organisation, as applicable.
Foreign contractors and overseas suppliers
Foreign contractors and subcontractors that directly declare and pay tax in Vietnam must register under the applicable tax registration rules. Where a Vietnamese party is responsible for withholding and paying tax on behalf of a foreign contractor, separate withholding and registration procedures apply. Foreign suppliers providing e-commerce, digital-platform or other services in Vietnam may register electronically through Vietnam’s Tax Administration Information System. Depending on the tax arrangement, separate registration may not be required where the supplier’s full tax liability is withheld and paid on its behalf.
Required documents and forms
Required documents depend on the taxpayer type and registration route.
• A tax registration form appropriate to the taxpayer category, as prescribed under 90/2026/TT-BTC.
• Business establishment documents, such as the Enterprise Registration Certificate or investment license, where applicable.
• Identification documents, including citizen ID cards for Vietnamese individuals and passports other prescribed identification for foreigners.
• Authorizations if the application is submitted by an agent.
Most applications can now be submitted electronically via the tax authority’s e-tax portal.
Deadlines and processing time
Tax registration must generally be completed within 10 working days from the date a taxable activity begins or a relevant license is issued, unless registration is handled automatically.
Once a complete application is submitted, the tax authority is required to issue the tax identification number within 3 working days. If information is incomplete or incorrect, the tax authority will ask the taxpayer to correct or provide additional information. The notification timeline depends on the submission method and taxpayer category.
After issuance, taxpayers should verify all registered details and promptly notify the tax authority of any changes. Proper and timely TIN registration is essential to ensure ongoing tax compliance in Vietnam.
Conclusion
A tax identification number is a key part of staying compliant in Vietnam. The requirements can vary depending on whether you are registering a business, an individual taxpayer, a foreign employee or a contractor, while recent changes have also updated how personal identification numbers are used for tax purposes. Understanding which rules apply to you, using the correct TIN format and keeping your details up to date can help avoid issues with tax filings, invoicing and other compliance requirements.
At Ascentium, we support businesses and individuals with TIN registration, taxpayer information updates and ongoing tax compliance in Vietnam. We help you understand the requirements that apply to your situation, prepare the right information and keep your tax records accurate as regulations change.
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Frequently Asked Questions
You can perform a Vietnam tax identification number search through the official taxpayer lookup system. A Vietnam tax code search can help verify registered taxpayer information and check the status of a business or individual tax code.
The Vietnam TIN number format depends on the taxpayer type. Tax identification numbers issued by the tax authority generally use a 10-digit format for independent organisations, while certain dependent units and other specified taxpayers use a 13-digit TIN. For applicable Vietnamese individuals, the 12-digit personal identification number serves as the tax identification number.
For applicable Vietnamese individuals, the 12-digit personal identification number serves as the tax identification number. This means a separate personal tax code is generally not required for individuals covered by Vietnam’s personal identification framework.
Foreign nationals who are required to register for tax in Vietnam and are not covered by Vietnam’s personal identification number framework may be issued a 10-digit tax identification number. Depending on the circumstances, registration may be completed directly with the tax authority or through an income-paying organisation.
A Vietnam company tax identification number identifies a business for tax administration purposes. A 10-digit TIN is generally used for organisations operating as independent units, while a 13-digit TIN may apply to dependent units and certain other taxpayer categories.
Yes. Vietnam uses a tax identification number (TIN), commonly known as a tax code or mã số thuế (MST), to identify taxpayers and manage tax registration, filing and payment obligations. The applicable format depends on whether the taxpayer is a business, dependent unit, individual or another taxpayer category.
