blue-check From August 1st, 2021: Medical equipment shall be entitled to 5% VAT without the Ministry of Health’s certification

Official letter No. 4069/TCHQ-TXNK dated August 18th, 2021 of the General Department of Vietnam Customs regarding value added tax (VAT)
Posted: 19/8/2021 3:44:00 PM | Latest updated: 26/8/2021 7:52:48 AM (GMT+7) | LuatVietnam: 5278 | Vietlaw: 523

According to the amendments at Circular No. 43/2021/TT-BTC, from August 1st, 2021, with regard to medical equipment, devices requesting for application of 5% VAT, it is not required to obtain the Ministry of Health’s certification.

If the medical equipment, devices have any of the following documents, they shall be entitled to 5% VAT: import permit/circulation registration certificate/notice on receipt of standard declaration or they belong to the list of medical equipment attached to Circular No. 14/2018/TT-BYT .

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 523
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