Are healthcare đá bóng trực tiếp and veterinary đá bóng trực tiếp exempt from VAT in Vietnam from July 1, 2025?

Are healthcare đá bóng trực tiếp and veterinary đá bóng trực tiếp exempt from VAT in Vietnam from July 1, 2025?

Based on Clause 10, Article 5 of theLaw on Value-Added Tax 2024which stipulates the subjects not subject to tax as follows:

Non-taxable subjects

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10. The following healthcare đá bóng trực tiếp and veterinary đá bóng trực tiếp:

a) Healthcare đá bóng trực tiếp include: medical examination, treatment, and disease prevention đá bóng trực tiếp for people, family planning đá bóng trực tiếp, health care đá bóng trực tiếp, rehabilitation đá bóng trực tiếp for patients; elderly care đá bóng trực tiếp, đá bóng trực tiếp for disabled individuals; patient transportation, room and bed rental đá bóng trực tiếp in healthcare facilities; laboratory tests, examination, imaging; blood and blood products for patients.

Elderly care đá bóng trực tiếp, đá bóng trực tiếp for disabled individuals include healthcare, nutrition care, and organizing cultural, sports, entertainment activities, physiotherapy, and rehabilitation for the elderly and disabled individuals.

In cases where the medical treatment service package as regulated by the Ministry of Health includes the use of medications, the charges from medications included in the medical treatment package are also not subject to value-added tax;

b) Veterinary đá bóng trực tiếp include: medical examination, treatment, and disease prevention đá bóng trực tiếp for animals.

11. Funeral đá bóng trực tiếp.

12. Activities of maintenance, repair, and construction using funds contributed by the people, humanitarian aid funds (accounting for at least 50% of the total capital used for the construction) for cultural-historical relics, scenic spots, cultural works, art works, public service works, infrastructure, and housing for social policy beneficiaries.

...

Thus, from July 1, 2025, healthcare đá bóng trực tiếp and veterinary đá bóng trực tiếp exempt from VAT are:

- Healthcare đá bóng trực tiếp include: medical examination, treatment, and disease prevention đá bóng trực tiếp for people, family planning đá bóng trực tiếp, health care đá bóng trực tiếp, rehabilitation đá bóng trực tiếp for patients; elderly care đá bóng trực tiếp, đá bóng trực tiếp for disabled individuals; patient transportation, room and bed rental đá bóng trực tiếp in healthcare facilities; laboratory tests, examination, imaging; blood and blood products for patients.

+ Elderly care đá bóng trực tiếp, đá bóng trực tiếp for disabled individuals include healthcare, nutrition care, and organizing cultural, sports, entertainment activities, physiotherapy, and rehabilitation for the elderly and disabled individuals.

+ In cases where the medical treatment service package as regulated by the Ministry of Health includes the use of medications, the charges from medications included in the medical treatment package are also not subject to value-added tax;

- Veterinary đá bóng trực tiếp include: medical examination, treatment, and disease prevention đá bóng trực tiếp for animals.

Are healthcare đá bóng trực tiếp and veterinary đá bóng trực tiếp exempt from VAT in Vietnam from July 1, 2025?(Image from the Internet)

When is the VAT determined in Vietnam according to the Law on Value-Added Tax 2024?

Based on Article 8 of theLaw on Value-Added Tax 2024which stipulates the time for determining VAT as follows:

- The time of determining the value-added tax is regulated as follows:

+ For goods, it is the time of transfer of ownership rights or rights to use the goods to the buyer, or the time of issuing the invoice, regardless of whether the money has been collected;

+ For đá bóng trực tiếp, it is the time of completion of service provision or the time of issuing the invoice for service provision, regardless of whether the money has been collected.

- The time for determining the value-added tax for the following goods and đá bóng trực tiếp is regulated by the Government of Vietnam:

+ Exported goods, imported goods;

+ Telecommunications đá bóng trực tiếp;

+ Insurance business đá bóng trực tiếp;

+ Electricity supply operations, electricity production operations, clean water;

+ Real estate business operations;

+ Construction, installation activities and oil and gas operations.

Which goods and đá bóng trực tiếp are subject to a 0% VAT rate in Vietnamfrom July 1, 2025?

Based on Clause 1, Article 9 of theLaw on Value-Added Tax 2024which stipulates the 0% VAT rate applicable to goods and đá bóng trực tiếp as follows:

- Exported goods include: goods from Vietnam sold to organizations, individuals abroad and consumed outside of Vietnam; goods from domestic Vietnam sold to organizations in non-tariff zones and consumed in the non-tariff zone serving direct export production activities; goods already sold in the isolated area to individuals (foreigners or Vietnamese) who have completed exit procedures; goods sold at duty-free shops;

- Exported đá bóng trực tiếp include: đá bóng trực tiếp provided directly to organizations, individuals abroad and consumed outside of Vietnam; đá bóng trực tiếp provided directly to organizations in the non-tariff zones and consumed in the non-tariff zone serving direct export production activities;

- Other export goods and đá bóng trực tiếp include: international transportation; rental đá bóng trực tiếp for transport vehicles used outside the territory of Vietnam; aviation and maritime đá bóng trực tiếp provided directly or through agents for international transportation; construction, installation of works abroad or in the non-tariff zone; digital content products provided to abroad and accompanied by documentation proving consumption outside of Vietnam as prescribed by the Government of Vietnam; replacement parts, materials to repair, maintain machinery, equipment for overseas parties and consumed outside of Vietnam; processed goods transitioning for export as prescribed by law; goods and đá bóng trực tiếp not subject to value-added tax when exported, except for instances not applying the 0% tax rate as specified in Point d, Clause 4 of this Article;

- Instances not subject to the 0% tax rate include: transfer of technology, intellectual property rights transfer abroad; reinsurance đá bóng trực tiếp abroad; credit granting đá bóng trực tiếp; capital transfer; derivative products; postal and telecommunications đá bóng trực tiếp; exported products specified in Clause 23, Article 5 of theLaw on Value-Added Tax 2024; cigarettes, alcohol, beer imported and then exported; gasoline, oil purchased domestically to sell to businesses in non-tariff zones; automobiles sold to organizations, individuals in non-tariff zones.

Note:Law on Value-Added Tax 2024takes effect from July 1, 2025, except as stipulated in Clause 2, Article 18 of theLaw on Value-Added Tax 2024.