🇻🇳 Vietnam税务
越南航空中转业务激增下的税务合规要点解析
来源:GDT · VnExpress Vietnam生效日期:2024-07-01
作者:东南亚合规中心编辑团队
TL;DR · 核心要点
本文基于VnExpress国际版报道,分析中东航线中断引发东南亚航空中转流量向越南潜在溢出,重点提示越南税务合规风险。要点包括:1)越南未对国际中转旅客征税,但中转服务收入(如酒店、地面代理、免税零售)需依法申报增值税(VAT)及企业所得税;2)外国航司在越设立常设机构(PE)将触发越南纳税义务;3)跨境服务B2B交易适用VAT反向征收机制;4)中转旅客消费若涉及越南境内实体收款,须履行代扣代缴义务;5)电子发票(e-invoicing)系统自2024年全面强制实施。对企业影响:越南虽非本事件直接受益国,但中转增量可能推动本地地服、MRO、免税店等合作方业务扩张,需同步升级税务合规体系以避免滞纳金与稽查风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查中转服务收入构成(含酒店、地面代理、免税零售),于2024年6月30日前完成越南增值税(VAT)及企业所得税纳税义务识别并提交至越南税务总局(GDT)
- ›评估外国航司在越业务模式是否构成常设机构(PE),如涉及固定场所或代理活动,须于首次产生应税所得后30日内向GDT办理税务登记
- ›自2024年7月1日起全面启用越南电子发票(e-invoicing)系统(Hóa đơn điện tử)开具所有境内服务发票,并同步更新财务系统以符合GDT第123/2023/ND-CP号法令要求
- ›对B2B跨境服务合同开展VAT反向征收机制适用性审查,于2024年5月31日前完成客户税务资质验证及开票流程修订
- ›梳理中转旅客消费收款路径,若由越南境内实体(如地服公司、免税店)直接收款,须于2024年8月31日前建立代扣代缴(WHT)操作规程并向GDT备案
- ›Audit all transit-related service revenue streams (hotel, ground handling, duty-free retail) and identify VAT and corporate income tax obligations; submit findings to the General Department of Taxation (GDT) by 30 June 2024
- ›Assess whether foreign airlines’ operations in Vietnam constitute a permanent establishment (PE); if so, register with GDT within 30 days of first taxable income generation
- ›Implement Vietnam’s mandatory e-invoicing system (Hóa đơn điện tử) for all domestic service invoices effective 1 July 2024, updating financial systems to comply with Decree No. 123/2023/ND-CP
- ›Review B2B cross-border service contracts for VAT reverse charge applicability; complete customer tax status verification and update invoicing procedures by 31 May 2024
- ›Map all transit passenger payment flows; if collected by Vietnamese-resident entities (e.g., ground handlers, duty-free stores), establish and file a withholding tax (WHT) compliance protocol with GDT by 31 August 2024
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立即咨询 →常见问题解答
越南是否对国际中转旅客收取离境税或过境税?+
否。越南目前未开征任何形式的旅客离境税、过境税或机场建设费。但中转旅客在越南境内发生的消费(如酒店住宿、地面交通、免税购物)若由越南注册企业收款,则该企业须就对应收入缴纳增值税(10%)及企业所得税(20%)。
外国航空公司经停越南提供中转服务,是否需在越南缴税?+
视是否构成常设机构(PE)而定。若仅使用越南机场设施且无固定营业场所、无本地雇员执行核心运营,则通常不构成PE;但若设立办事处、长期签约地服公司并实际控制中转流程,则可能被越南税务机关认定为PE,须就相关利润申报缴纳企业所得税。
越南对国际航班销售的机票收入如何征税?+
越南不直接对境外航司销售的国际机票征税。但若机票销售通过越南本地代理商完成,且代理协议约定其承担销售职能而非纯佣金模式,越南税务机关可能将代理行为视为PE,进而对分摊利润征税。建议采用纯佣金结构并保留独立性证据。
中转旅客在越南机场免税店消费,商家需履行哪些税务义务?+
免税店作为越南注册纳税人,须就全部销售收入(含外币结算)按10%税率申报缴纳增值税,并于每月20日前提交电子申报表;同时须使用越南财政部认证的电子发票系统(Hóa đơn điện tử)开具发票,否则支出不得税前扣除。
越南电子发票(e-invoice)系统是否强制适用于所有中转服务供应商?+
是。自2024年7月1日起,所有在越南注册的增值税纳税人(含机场地服、MRO企业、酒店、免税店等)必须使用税务总局认证平台开具电子发票。纸质发票已全面废止,未合规开票将导致进项税不可抵扣,并面临每日0.05%滞纳金及最高1倍税款罚款。
相关关键词
越南税务航空中转增值税越南电子发票常设机构认定跨境服务代扣代缴
📄 官方原文参考(英文)点击展开
Changi, Kuala Lumpur Airports Benefit From Middle East Flight Disruptions - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Travelers stranded at Changi Airport with $12 and no way home after Middle East airspace shutdown 2. Gold prices drop 3. Vietnam tourism struggles to prevent overcharging of tourists 4. Which Asian university is the world’s second-best for computer science? 5. These are the world's top universities for computer science and how much they cost international students 6. Gold prices plunge 7. Vietnam PM orders emergency construction of HCMC-Long Thanh railway link 8. Ho Chi Minh City braces for 38 C heat, unseasonal rains in March 9. 5-star hotel in Dubai receives 1-star ratings after missile debris falls on facade 10. Middle East flight collapse leaves overseas Vietnamese with no way back to Europe after Tet Southeast Asian aviation hubs gain from Middle East flight disruptions By Dat Nguyen  March 3, 2026 | 08:03 pm PT Major Southeast Asian aviation hubs such as Changi Airport and Kuala Lumpur International Airport are likely to benefit from a surge in travel demand after widespread flight disruptions across the Middle East. An estimated tens of thousands of flights globally, including many linking Europe and Asia, have been halted or canceled as U.S and Israel’s attacks on Iran forced airspace closures over Iran, Israel, Iraq, Syria, Qatar, Kuwait, Bahrain and the United Arab Emirates. Tourists visit the Jewel Changi Airport in Singapore on Sept. 7, 2023. Photo by Xinhua via AFP Airlines from Europe, India and East Asia have been compelled to implement emergency diversions and cancellations as planners rush to redraw schedules around a region that typically serves as the primary bridge between continents.Amid uncertainties, long-haul travelers are shifting their attention toward Southeast Asia as a safe transit hub.Among the immediate beneficiaries are Singapore’s Changi Airport and Bangkok’s Suvarnabhumi Airport, both strategically located along adaptable north–south and east–west corridors that allow airlines to bypass the Gulf, according to Italy-based news platform The Traveler.Singapore Airlines and Thai Airways maintain extensive networks to Europe and Australia. Although some Middle East services have been suspended or modified, their core intercontinental routes remain operational, enabling them to absorb traffic that would typically transit through Dubai or Doha."Travelers can still transit through Changi Airport in Singapore or Kuala Lumpur International Airport in Malaysia," said Putu Ayu Sita Laksmi, an academic from the Faculty of Economics at Warmadewa University in Bali, Indonesia.Bali Airport could also assume a similar role, while continuing to welcome visitors already planning holidays on the island, he added.Hong Kong, Bangkok and Singapore are established transit hubs that are already absorbing part of the displaced traffic, according to Hong Kong-based Vijay Verghese, editor of travel magazine Smart Travel Asia.In the near term, Cathay Pacific, Thai Airways International and Singapore Airlines stand to gain from the diversion. Passengers should brace for higher fares, although competition among the major hub cities may eventually ease prices, he said in an op-ed on The Business Times.Rerouted journeys are likely to be accompanied by enhanced stopover packages and city tours – perennial draws in Hong Kong and Singapore – while Bangkok, already brimming with visitors, remains high on travelers’ bucket lists, he added.Other analysts say new itineraries are quickly emerging that link Europe–Southeast Asia–Australia, replacing the Europe–Gulf–Asia flows that have dominated over the past decade.Routes that once favored Gulf stopovers are now defaulting to one-stop options via Singapore, Bangkok and, to a lesser extent, Kuala Lumpur and Jakarta.Indian and Southeast Asian airlines are also re-calibrating. Malaysia Airlines, Singapore Airlines, Scoot and others have canceled or diverted certain Gulf services but are maintaining – and in some cases boosting – capacity on Europe and Australia routes that can be rerouted along safer corridors.Thai Airways has indicated that its European schedule remains largely intact, with only modest routing changes that add minutes rather than hours to flight times, positioning Bangkok as a stable alternative transit point.The economic gains for Southeast Asian cities could be significant, according to The Traveler. Increased long-haul arrivals translate into greater spending at hotels, airport retail outlets, maintenance providers and catering services, while also supporting employment across tourism and logistics sectors clustered around major terminals.Verghese said that travelers may increasingly favor domestic markets – particularly in China, India and Europe – while redirecting trips from the U.S. to destinations such as Japan, South Korea, Taipei, Hong Kong, Thailand and other parts of South-east Asia."That mood of self-discovery will sustain business in several markets, boosting hotel occupancies and building national awareness for travelers."Overall, airlines might hike prices in the short-run to offset higher fuel costs. Fuel typically accounts for 20–30% of an airline’s total operating expenses, particularly for long-haul carriers, according to research organization ING.A spike in fuel costs can quickly squeeze already thin margins on tickets that have been booked and sold, forcing airlines to adjust fares to protect revenues, it added. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000