TABLE OF CONTENTS
This guide outlines the process, documentation requirements, and tax considerations for submitting business expense claims in Vietnam. Following these steps will help ensure your reimbursement is processed smoothly and in compliance with local regulations.
What Receipts Are Accepted?
Standard receipts are generally sufficient for most expenses.
Receipts must clearly show:
Date of transaction
Amount
Details of the purchase or service
For local tax compliance, it is mandatory to provide Vietnamese VAT invoices for all local vendors and invoices for overseas vendors, regardless of the transaction amount or whether the receipt is simple.
Vietnamese VAT Invoice Requirements
For expenses to be deductible and eligible for VAT recovery, the invoice should show:
Vendor name & address
Vendor Tax ID (MST)
Buyer name: CÔNG TY TNHH REMOTE PEOPLE TECHNOLOGY VIETNAM
Tax code: 0317801954
Invoice number & date
Description of goods/services
Amount and VAT breakdown
Note: If the invoice is issued to the employee personally, additional documentation and justification will be required, and VAT recovery may not be possible.
Approval Process
Submit your receipts and expense details via the Remote People platform.
Your line manager reviews and approves the expenses.
Once approved, the expenses are processed for reimbursement.
If you experience delays or issues, please contact your line manager for support.
Travel & Mileage
Mileage Reimbursement
Vietnam does not have a statutory mileage rate.
Companies may:
Reimburse actual fuel costs (with receipts) + a per-km allowance, or
Pay a flat per-km rate defined in internal policy
Parking & Tolls
Must be claimed as separate line items
Require individual receipts for clean accounting and VAT treatment
Business Travel
Travel Type | Documentation Required |
Airfare | E-ticket + invoice (economy class unless pre-approved) |
Train/Bus | Ticket or official receipt |
Taxi/Grab | Receipt or e-receipt showing employee or company name + journey details |
Rental Cars | Rental agreement + VAT invoice + fuel receipts (if reimbursed separately) |
Reimbursement & Taxability
Non-Taxable Reimbursements
Business expenses reimbursed with valid documentation and business justification are not taxable to the employee.
Includes:
Travel and accommodation
Conference fees
Vendor services
Printing and booth materials
Per Diems
Commonly used in Vietnam
Non-taxable if:
Reflect actual business travel costs
Supported by policy and documentation
Taxable if:
Paid as flat allowances without proof
Exceed reasonable limits
Gifts & Hospitality
Small business hospitality expensesare deductible if:
Properly documented
Clearly business-related
High-value gifts or personal gifts to employees may trigger:
Fringe benefit tax
Withholding tax
Always document:
Purpose
Attendees
Amounts
Attach invoices/receipts
Wellness & Health Expenses
Not automatically reimbursable
Medical bills or gym membershipsmay be taxable unless:
Required by law
Directly connected to business (e.g., mandatory medical checks)
Treat on a case-by-case basis and seek local tax guidance
VAT Recovery
VAT is charged by vendors
VAT can be reclaimed if:
Supplier is VAT-registered
Invoice is issued to the company
Expense is business-related
If invoice is issued to the employee, VAT recovery is not possible