Can Foreign Companies Get a Vietnam VAT Invoice?
Short answer: yes. A foreign company without a Vietnamese tax code can receive a VAT invoice for a hotel stay, showing its name and address with the tax code left blank. The normal VAT rate applies, and the company generally cannot recover that VAT in Vietnam unless it is registered for tax there.
Part of our guide to Vietnam VAT invoices for hotel stays.
What the invoice shows
| Buyer | Buyer field on the invoice |
|---|---|
| Vietnamese company | Registered name, address, and tax code |
| Foreign company without a Vietnamese tax code | Company name and address; tax code left blank |
| Foreign individual | Name, with passport or travel document details |
Which VAT rate applies
A hotel stay is used in Vietnam, so it is not treated as an exported service at 0%, even when the buyer is a foreign company. Room charges are taxed at 8% until 31 December 2026. See VAT rate on hotel rooms.
Can the VAT be recovered?
Generally not. Input VAT is deducted by businesses registered for tax in Vietnam. Vietnam's VAT refund for foreign visitors covers goods taken out of the country, not hotel stays or other services. A foreign company should treat the VAT as part of the cost and confirm the treatment in its home country with its own adviser.
For travel agencies abroad
Agencies that book client stays through Bedtara receive the invoice from Dong Thi Co., Ltd for the booking they pay for. Partner rates and resale terms are covered on for travel agencies.
Questions
Can a foreign company get a VAT invoice in Vietnam?
Yes. The invoice shows the company's name and address, with the Vietnamese tax code left blank.
Do foreign companies pay 0% VAT on Vietnamese hotel rooms?
No. A hotel stay is used in Vietnam and is not an exported service, so the normal rate applies.
Can a foreign company claim back Vietnamese VAT on a hotel stay?
Generally not, unless it is registered for tax in Vietnam. The refund scheme for foreign visitors covers goods, not hotel stays.
What is a red invoice VAT rate on hotel rooms Company details for the invoice Net vs commission rates
Last reviewed 9 October 2026. General information, not tax advice.
Booking from abroad?
Send the city, dates, and rooms. We confirm the rate, VAT, and invoice details before you pay.