Google Vietnam officially applies 10% VAT to Google Workspace services from 1.7.2025
To ensure compliance with current legal regulations and timely updates on changes from the service provider, TAP-Bestcare informs customers about the adjustment of Value Added Tax (VAT) rate for Google Workspace services in Vietnam. This change will officially take effect from July 1, 2025.
Legal basis for VAT rate adjustment
The adjustment of VAT rate for Google Workspace services is implemented based on legal basis and official notification fromGoogle Asia Pacific Pte. Ltd, specifically as follows:- Value Added Tax Law No. 48/2024/QH15:The most important basis for this change is Clause 3, Article 9 of Value Added Tax Law No. 48/2024/QH15, effective from01/07/2025. This provision clearly stipulates:A 10% tax rate applies to goods and services not specified in Section 1 and Section 2 of this Regulation,including services provided by foreign suppliers without a permanent establishment in Vietnam to organizations and individuals in Vietnam through e-commerce channels anddigital platforms.Google Workspace service, provided by Google Asia Pacific Pte. Ltd (a foreign supplier without a permanent establishment in Vietnam) through digital platforms, falls within the scope of this regulation.
- Notice from Google Asia Pacific Pte. Ltd:At the same time, Google Asia Pacific Pte. Ltd – the unit directly providing Google Workspace service – has also issued an official notice regarding the adjustment of VAT rate for all services provided by the company. Accordingly, a 10% tax rate will be applied to transactions from 01/07/2025.
Details on the application of the new tax rate
Key points regarding the application of the new VAT rate for Google Workspace service are as follows:- Services applied:All Google Workspace service packages (including but not limited to Business Starter, Business Standard, Business Plus, Enterprise, Education, etc.).
- Effective date:Officially effective fromJuly 1, 2025.
- New VAT rate: 10%.