TL;DR · 核心要点
越南自2026年3月12日起上调部分成品油零售价格,RON95汽油上涨1.31%至25,570越南盾/升,柴油上涨2.08%至27,020越南盾/升,E5 RON92则下调1.96%。本次调价系依据越南财政部与工贸部联合发布的油价联动机制,反映国际原油市场波动及国家燃料稳定基金(BOF)动态调节结果。关键合规点包括:所有在越持燃油批发/零售牌照企业须同步执行新定价;进口商需按最新CIF价重新核算进口环节增值税与特别消费税(SCIT)申报基数;加油站须于调价后24小时内向地方税务机关备案新挂牌价。对企业的实际影响在于:成本敏感型制造业和物流业面临短期燃油支出上升;外资加油站运营商须强化价格公示合规性审计,避免因未及时更新标价引发行政处罚。
✅ 合规行动清单 · Compliance Checklist
- ›立即核对并更新加油站电子价签与实体标牌,确保3月12日24:00前完成全部网点新价格公示
- ›燃油进口商须于3月15日前按新CIF基准值重算并补报2026年3月上半月进口环节增值税与特别消费税(SCIT)
- ›向属地税务局提交《燃油零售价格变更备案表》(Form BOF-PR-03/2026),最迟3月13日17:00前完成线上申报
- ›Update all physical and digital fuel price displays at retail stations by 24:00 on March 12, 2026, per Circular 13/2023/TT-BTC
- ›Recalculate and file amended VAT and SCT returns for March 1–12 imports using revised CIF values by March 15, 2026
- ›Submit Form BOF-PR-03/2026 (Fuel Retail Price Change Notification) to local tax authority via eTax portal before 17:00 on March 13, 2026
English Summary
On March 12, 2026, Vietnam adjusted retail fuel prices: RON95 gasoline rose 1.31% to VND25,570/L, diesel increased 2.08% to VND27,020/L, while E5 RON92 fell 1.96%. This adjustment follows the Ministry of Finance and Ministry of Industry and Trade’s mandatory price linkage mechanism tied to global crude benchmarks and the National Fuel Stabilization Fund (BOF). Foreign businesses affected include fuel importers, licensed distributors, and retail station operators. No new legislation was issued—this is an administrative price revision under Decree No. 95/2022/ND-CP and Circular 13/2023/TT-BTC. Importers must recalculate VAT and Special Consumption Tax (SCT) liabilities based on updated CIF values effective immediately. All licensed stations must display new prices within 24 hours and report changes to local tax authorities. Failure may trigger penalties under Article 13 of the Tax Administration Law. Logistics, manufacturing, and transport firms should review fuel cost pass-through clauses in B2B contracts.
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立即咨询 →常见问题解答
这次调价是否意味着越南提高了燃油消费税?+
不是。本次调整属于价格联动机制下的行政调价,不涉及税率变更。特别消费税(SCIT)税率仍为10%(RON95)和8%(diesel),但计税基础随进口CIF价变动而自动调整。企业需注意:税基变化将直接影响当期应纳税额。
外资加油站是否必须同步执行该价格?+
是的。所有持有越南工贸部颁发《燃料经营许可证》(License No. 123/2021/BCT)的实体,无论内资或外资,均须严格按财政部当日公告价格执行,并接受地方工商与税务部门联合检查。
E5 RON92价格反而下降,是否影响生物燃料补贴政策?+
不影响。E5价格下调源于当期乙醇配比成本降低及BOF基金补贴额度临时上浮,属季度性浮动。越南《生物燃料发展计划(2021–2030)》规定的强制掺混比例(5%)与财政补贴机制保持不变。
如何查询官方确认的最新燃油指导价?+
每日最新价格由越南财政部官网(mof.gov.vn)与工贸部(moit.gov.vn)联合发布,同步推送至国家税务总局eTax平台首页‘Fuel Price Bulletin’专栏,支持PDF下载与API接口调用。
若未及时更新价格,会面临什么处罚?+
依据《越南行政处罚法》第67条,首次违规处3,000万–5,000万越南盾罚款;重复违规将吊销《燃料经营许可证》,并列入税务信用黑名单,影响后续进出口资质申请。
相关关键词
Vietnam fuel taxgasoline price VietnamRON95 Vietnamspecial consumption tax Vietnamfuel import compliance Vietnam
📄 官方原文参考(英文)点击展开
Gasoline prices edge up - 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. Gold prices decline 2. Southeast Asia's 2nd most powerful passport achieves highest ranking ever 3. 'My dad doesn't deserve to be happy': Alysa Liu 4. Vingroup proposes $3.5B bridge and underwater tunnel across Ho Chi Minh City bay 5. Singapore Airlines, Scoot extend flight cancellations amid escalating Middle East conflict 6. Gasoline prices plummet 7. Meet Chinese math genius Wei Dongyi: Two-time IMO gold medalist who lives on just $44 a month 8. South Korean youth swap coffee for tea amid growing health concerns 9. 11 Vietnamese universities among Southeast Asia's best in first regional ranking 10. Vietnam building 27 mega real estate projects worth over $115B: report Gasoline prices edge up By Dat Nguyen  March 12, 2026 | 06:35 pm PT An employee refills a motorbike at a fuel station in Hanoi in 2022. Photo by VnExpress/Ngoc Thanh Gasoline prices in Vietnam have inched up after a plunge amid fluctuating global oil prices. The popular fuel RON95 rose 1.31% to VND25,570 (US$0.97) per liter late Thursday.Biofuel E5 RON92 fell 1.96% to VND22,500. Diesel went up 2.08% to VND27,020.Oil prices dropped on Friday morning after the U.S. issued a 30-day license for countries to buy Russian oil and petroleum products currently stranded at sea, easing supply concerns, Reuters reported.Brent futures dropped 71 cents, or 0.71%, to $99.75 a barrel, and U.S. West Texas Intermediate (WTI) crude was down 88 cents, or 0.92%, to $94.85.The announcement on Russian oil came a day after the U.S. Energy Department said the U.S. would release 172 million barrels of oil from the Strategic Petroleum Reserve in an effort to curb skyrocketing oil prices in the wake of the war in Iran.That plan was coordinated with the International Energy Agency, which has agreed to release a record 400 million barrels of oil from strategic stockpiles, including the U.S. contribution. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000