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What is trực tiếp bóng đá k+ VAT rate applicable to teaching and learning equipment in Vietnamfrom July 1, 2025?

Based on point i, clause 2, Article 9 of trực tiếp bóng đá k+Law on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ VAT rate is stipulated as follows:

Tax Rate

...

2. trực tiếp bóng đá k+ 5% tax rate applies to trực tiếp bóng đá k+ following goods and services:

a) Clean water for production and consumption, excluding bottled, canned, and other beverages;

b) Fertilizers, ores for fertilizer production, pesticides, and growth stimulants for livestock as prescribed by law;

c) Services of digging, dredging canals, ditches, ponds for agricultural production; cultivating, caring for, controlling pests for plants; preliminary processing, preserving agricultural products;

d) Products of cultivation, planted forests (excluding wood, shoots), livestock, aquaculture, capturing not yet processed into other products or only through ordinary preliminary processing, excluding products specified in clause 1, Article 5 of this Law;

đ) Rubber latex in trực tiếp bóng đá k+ forms of crepe, sheets, threads; nets, ropes, and threads for fishing nets weaving;

e) Products made of jute, rush, bamboo, rattan, leaves, straw, coconut shells, water hyacinth, and other handicraft products produced using agricultural byproducts; ginned cotton fiber, newspaper;

g) Vessels to exploit aquatic products in sea areas; machinery and equipment specially used for agricultural production as stipulated by trực tiếp bóng đá k+ Government of Vietnam;

h) Medical equipment according to trực tiếp bóng đá k+ law on management of medical equipment; preventive, curative medicines; pharmaceutical substances, medicinal materials are raw materials for trực tiếp bóng đá k+ production of preventive medicines, curative medicines;

i) Equipment for teaching and learning including models, drawings, boards, chalk, rulers, compasses;

k) Traditional, folk performing art activities;

l) Toys for children; various types of books, except books specified in clause 15, Article 5 of this Law;

m) Science and technology services as stipulated by trực tiếp bóng đá k+ Law on Science and Technology;

n) Sale, lease, lease-purchase of social housing as stipulated by trực tiếp bóng đá k+ Housing Law.

...

Thus, from July 1, 2025, trực tiếp bóng đá k+ equipment for teaching and learning, including models, drawings, boards, chalk, will apply a VAT rate of 5%.

What is trực tiếp bóng đá k+ VAT rate applicable to teaching and learning equipment in Vietnam from July 1, 2025?(Image from trực tiếp bóng đá k+ Internet)

Vietnam: How many VAT calculation methods are there from July 1, 2025?

Based on Article 10 of trực tiếp bóng đá k+Law on Value-Added Tax 2024there are 2 methods of calculating VAT as follows:

- Tax deduction method

- Direct calculation method

What are regulations oncredit-invoice method in Vietnam from July 1, 2025?

According to Article 11 of trực tiếp bóng đá k+Law on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá k+ credit-invoice method is regulated as follows:

(1) trực tiếp bóng đá k+ credit-invoice method is regulated as follows:

- trực tiếp bóng đá k+ payable value-added tax according to trực tiếp bóng đá k+ tax deduction method is trực tiếp bóng đá k+ output VAT minus trực tiếp bóng đá k+ deductible input VAT;

- Output VAT is trực tiếp bóng đá k+ total VAT of goods and services sold as recorded on trực tiếp bóng đá k+ VAT invoice.

- VAT of goods and services sold as recorded on trực tiếp bóng đá k+ VAT invoice is trực tiếp bóng đá k+ taxable price of trực tiếp bóng đá k+ taxable goods and services sold multiplied by their respective VAT rate.

- In trực tiếp bóng đá k+ case of using invoices that record a payment price that already includes VAT, trực tiếp bóng đá k+ output VAT is determined as trực tiếp bóng đá k+ payment price minus trực tiếp bóng đá k+ taxable price determined according to point k, clause 1, Article 7 of trực tiếp bóng đá k+ Law on Value-Added Tax 2024;

- Deductible input VAT is trực tiếp bóng đá k+ total VAT recorded on VAT invoices of purchased goods and services, tax payment documents for imported goods, or tax payment documents in trực tiếp bóng đá k+ case of purchasing services regulated at clauses 3 and 4, Article 4 of trực tiếp bóng đá k+ Law on Value-Added Tax 2024, and meeting trực tiếp bóng đá k+ conditions stipulated in Article 14 of trực tiếp bóng đá k+ Law on Value-Added Tax 2024.

(2) trực tiếp bóng đá k+ credit-invoice method applies to business establishments that fully comply with trực tiếp bóng đá k+ accounting, invoice, and document policies as prescribed by law on accounting, invoice, and documents, including:

- Business establishments with annual revenue from goods sale and service provision of 1 billion VND or more, except households and individuals engaged in production and business activities;

- Business establishments voluntarily applying trực tiếp bóng đá k+ tax deduction method, except households and individuals engaged in production and business activities;

- Organizations and foreign individuals providing goods and services for oil and gas exploration, development, and extraction activities that pay tax under trực tiếp bóng đá k+ deduction method, declared, deducted, and paid in lieu by trực tiếp bóng đá k+ Vietnamese side.