blue-check Regarding VAT reduction with regard to construction works

Official letter No. 6488/CTHN-TTHT dated February 28th, 2022 of the Department of Taxation of Ha Noi city regarding time to determine value added tax (VAT) reduction under Decree No. 15/2022/ND-CP
Posted: 4/3/2022 7:29:57 AM | Latest updated: 15/3/2022 8:51:00 AM (GMT+7) | LuatVietnam: 5404 | Vietlaw: 551

The Department of Taxation of Ha Noi city assumes that in case construction, installation activities are currently subject to 10% VAT and do not belong to the List of services entitled to VAT reduction as regulated at Appendixes I, II, III of Decree No. 15/2022/ND-CP, they shall be entitled to apply 8% VAT.

However, it is required to note that the policy on VAT reduction is only applied to construction, installation activities where construction works, construction items are inspected and accepted and handed over from February 1st, 2022 to December 31st, 2022. Value of works, construction items or parts of work which are inspected and accepted before February 1st, 2022 shall not be entitled to VAT reduction, even invoices are just made in February 2022.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 551
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GIảm 2% thuế GTGT 2022Cập nhật đến: 27-Jun-2022
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