{"id":1506,"date":"2023-12-15T09:55:54","date_gmt":"2023-12-15T02:55:54","guid":{"rendered":"https:\/\/trivietmanpower.vn\/uncategorized\/cho-thue-van-phong-thue-suat-8-hay-10-co-duoc-giam-vat\/"},"modified":"2026-01-21T09:00:35","modified_gmt":"2026-01-21T02:00:35","slug":"is-office-rental-subject-to-8-or-10-vat-is-vat-reduction-applicable","status":"publish","type":"post","link":"https:\/\/trivietmanpower.vn\/en\/office-for-rent\/is-office-rental-subject-to-8-or-10-vat-is-vat-reduction-applicable\/","title":{"rendered":"Is Office Rental Subject to 8% or 10% VAT? Is VAT Reduction Applicable?"},"content":{"rendered":"<p style=\"text-align: justify;\" data-start=\"198\" data-end=\"430\">In order to support economic recovery and development, the Vietnamese Government issued Decree No. 15\/2022\/ND-CP, which specifies the categories of goods and services eligible for a reduction of value-added tax (VAT) from 10% to 8%.<\/p>\n<p style=\"text-align: justify;\" data-start=\"432\" data-end=\"535\">So, is office rental subject to 8% or 10% VAT? And is office rental service eligible for VAT reduction?<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"542\" data-end=\"592\">1. Is office rental eligible for VAT reduction?<\/h2>\n<p style=\"text-align: justify;\" data-start=\"594\" data-end=\"801\">Value-added tax (VAT) is an indirect tax imposed on the added value of goods and services generated throughout the stages of production, circulation, and consumption (Article 2, Law on Value-Added Tax 2008).<\/p>\n<p style=\"text-align: justify;\" data-start=\"803\" data-end=\"1135\">Accordingly, individuals and organizations engaged in the production, trading, or importation of goods and services are subject to VAT in accordance with current regulations. Depending on the nature of the business activities, taxpayers may be subject to VAT, exempt from VAT, entitled to VAT reduction, or eligible for VAT refunds.<\/p>\n<p style=\"text-align: justify;\" data-start=\"1137\" data-end=\"1185\">So, is office rental eligible for VAT reduction?<\/p>\n<p style=\"text-align: justify;\" data-start=\"1187\" data-end=\"1283\">According to the Law on Value-Added Tax 2008 (amended in 2013) and Circular No. 219\/2013\/TT-BTC:<\/p>\n<ul style=\"text-align: justify;\" data-start=\"1285\" data-end=\"1437\">\n<li data-start=\"1285\" data-end=\"1370\">\n<p data-start=\"1287\" data-end=\"1370\">A VAT rate of 5% applies to the sale, lease, or lease-purchase of social housing.<\/p>\n<\/li>\n<li data-start=\"1371\" data-end=\"1437\">\n<p data-start=\"1373\" data-end=\"1437\">A VAT rate of 10% applies to other housing-related transactions.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1439\" data-end=\"1731\">Based on the above regulations, office rental does not fall under the category of social housing sale or lease. Furthermore, under Clause 11, Article 1 of Decree No. 15\/2022\/ND-CP, real estate business activities are not included in the group of goods and services eligible for VAT reduction.<\/p>\n<p style=\"text-align: justify;\" data-start=\"1733\" data-end=\"1866\">Therefore, it can be concluded that office rental services are not eligible for VAT reduction and remain subject to the 10% VAT rate.<\/p>\n<h2 style=\"text-align: justify;\" data-start=\"1873\" data-end=\"1916\">2. Cases eligible for VAT rate reduction<\/h2>\n<p style=\"text-align: justify;\" data-start=\"1918\" data-end=\"2047\">According to Article 1 of Decree No. 15\/2022\/ND-CP, the VAT reduction from 10% to 8% applies to the following goods and services:<\/p>\n<ul style=\"text-align: justify;\" data-start=\"2049\" data-end=\"2289\">\n<li data-start=\"2049\" data-end=\"2171\">\n<p data-start=\"2051\" data-end=\"2171\">Essential goods such as food, pharmaceuticals, household necessities, catering services, transportation services, etc.<\/p>\n<\/li>\n<li data-start=\"2172\" data-end=\"2289\">\n<p data-start=\"2174\" data-end=\"2289\">Goods serving production and business activities of enterprises, including raw materials, machinery, and equipment.<\/p>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\" data-start=\"2296\" data-end=\"2342\">3. Conditions for VAT reduction eligibility<\/h2>\n<p style=\"text-align: justify;\" data-start=\"2344\" data-end=\"2470\">To qualify for VAT reduction, enterprises, economic organizations, or business individuals must meet the following conditions:<\/p>\n<ul style=\"text-align: justify;\" data-start=\"2472\" data-end=\"2712\">\n<li data-start=\"2472\" data-end=\"2557\">\n<p data-start=\"2474\" data-end=\"2557\">The goods or services must fall within the categories eligible for VAT reduction;<\/p>\n<\/li>\n<li data-start=\"2558\" data-end=\"2618\">\n<p data-start=\"2560\" data-end=\"2618\">Compliance with VAT declaration and payment regulations;<\/p>\n<\/li>\n<li data-start=\"2619\" data-end=\"2712\">\n<p data-start=\"2621\" data-end=\"2712\">Issuance of lawful invoices and supporting documents in accordance with legal requirements.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2714\" data-end=\"2801\">According to Article 3 of Circular No. 32\/2011\/TT-BTC, VAT invoices must clearly state:<\/p>\n<ul style=\"text-align: justify;\" data-start=\"2803\" data-end=\"2910\">\n<li data-start=\"2803\" data-end=\"2878\">\n<p data-start=\"2805\" data-end=\"2878\">The quantity and value of goods or services eligible for VAT reduction;<\/p>\n<\/li>\n<li data-start=\"2879\" data-end=\"2910\">\n<p data-start=\"2881\" data-end=\"2910\">The reduced VAT rate applied.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"2912\" data-end=\"3054\">Based on the VAT invoice, enterprises, organizations, and business individuals will be entitled to apply the VAT reduction when declaring VAT.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In order to support economic recovery and development, the Vietnamese Government issued Decree No. 15\/2022\/ND-CP, which specifies the categories of goods and services eligible for a reduction of value-added tax (VAT) from 10% to 8%. So, is office rental subject to 8% or 10% VAT? And is office rental service eligible for VAT reduction? 1&#8230;.<\/p>\n","protected":false},"author":3,"featured_media":1419,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-1506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-office-for-rent"],"acf":[],"_links":{"self":[{"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/posts\/1506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/comments?post=1506"}],"version-history":[{"count":2,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/posts\/1506\/revisions"}],"predecessor-version":[{"id":1508,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/posts\/1506\/revisions\/1508"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/media\/1419"}],"wp:attachment":[{"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/media?parent=1506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/categories?post=1506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trivietmanpower.vn\/en\/wp-json\/wp\/v2\/tags?post=1506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}