When Is the Deadline for VAT Payment in 2025?

When is the deadline for VAT payment in 2025? The answer is not simply a fixed date—it depends on several factors. In particular, 2025 comes with new regulations on extensions, leaving many chief accountants and business owners wondering: What exactly is the final deadline? How is the payment date calculated? And how can you make the most of the extension policies? KMC will help you answer all these questions in the following article.

General Regulations on VAT Payment Deadlines

According to Circular 156/2013/TT-BTC, the VAT payment deadline is determined based on the deadline for submitting tax returns. Simply put, you must pay VAT on or before the last day of the tax return filing deadline. Below are the specific timelines applicable for 2025:

Monthly Filing

Enterprises must pay VAT no later than the 20th day of the following month. For example, VAT for October 2025 must be paid on or before November 20, 2025.

Quarterly Filing

If the enterprise files VAT on a quarterly basis, the deadline is the 30th day of the following quarter. For instance, VAT for Q3 2025 (July–September) must be paid on or before October 30, 2025.

Annual Filing

For cases where VAT is filed annually, the payment deadline is January 30 of the following year. For example, VAT for 2025 must be paid on or before January 30, 2026.

Filing Upon Each Occurrence

In cases where a tax obligation arises unexpectedly, enterprises must pay VAT within 10 days from the date of the occurrence.

Annual Tax Finalization

The deadline for final tax payment is the 90th day from the end of the calendar year or fiscal year. For example, if the fiscal year ends on December 31, 2025, the payment must be made on or before March 30, 2026.

Specific Schedule for VAT Payment Deadlines in 2025

Decree No. 82/2025/NĐ-CP stipulates the extended deadlines for VAT payment in 2025 as follows:

Notes:

• Enterprises eligible for the extension (under Article 3 of Decree No. 82/2025/NĐ-CP) must still file VAT returns on time as required. However, the payment of VAT amounts due will be deferred according to the above schedule.
• Decree No. 82/2025/NĐ-CP takes effect from February 4, 2025, until December 31, 2025, and applies to enterprises operating in sectors such as agriculture, manufacturing, construction, transportation, accommodation services, and many others.

Clarifying How the Tax Payment Date Is Determined

With busy schedules, many enterprises tend to make tax payments very close to the deadline. For example, if you transfer tax payments at 23:50 on the last day of the deadline, but the State Treasury only records it the following day—will this be considered late payment and subject to penalties?
According to Article 58 of the Law on Tax Administration 2019, the tax payment date is determined as follows:

Payment by Bank Transfer (Non-Cash)

The tax payment date is the date on which the bank, credit institution, or payment service provider deducts funds from the enterprise’s account to transfer to the State budget, as recorded on the tax payment document. This means that a transfer made at 23:50 on the final due date is still considered on time, regardless of when the State Treasury records it.

Pay taxes in cash.

The tax payment date is the day when the State Treasury, the tax authority, or an authorized organization issues a receipt for the tax payment.

Handling Cases Where the Tax Payment Deadline Falls on Holidays

According to Article 86 of Circular 80/2021/TT-BTC, if the tax payment deadline coincides with a public holiday, Tet holiday, or weekend, you may pay on the next working day without being considered late. For example, if your VAT payment deadline falls on April 30, 2025 (a public holiday), you can make the payment on the next working day (after the May 1–2 holidays).

Penalties for Late VAT Payment

Under Article 59 of the Law on Tax Administration 2019, if an enterprise pays VAT later than the prescribed deadline, a late payment penalty of 0.03% per day will be imposed on the outstanding tax amount.
For instance, if you are late in paying VND 100 million, you will incur an additional penalty of VND 30,000 for each day of delay.

The penalty calculation period starts from the day following the tax payment deadline and continues until the day before the full outstanding tax is paid into the State budget.

Enterprises are required to self-calculate the late payment penalty and pay it together with the outstanding tax.

If the tax remains unpaid 30 days after the deadline, the tax authority will issue a notice specifying the unpaid tax amount, penalty, and the number of overdue days as a reminder.

Vietnam’s tax regulations frequently change, posing challenges for many enterprises, especially FDI companies that are not yet familiar with local compliance requirements. Therefore, working with a professional tax advisory firm ensures you never miss a VAT payment deadline and receive strategic tax planning guidance.
For example, KMC helps your enterprise plan ahead, clearly identify tax payment dates, and maximize extension policies. This way, we help you avoid unnecessary legal risks and optimize financial efficiency.

Now, contact KMC via hotline +84 814 894 789 or email info@kmc.vn for a free consultation today.