According to Resolutions of the 6th Meeting of National Assembly XV regarding the VAT reduction applicable for 2024, on 28 December 2023, the Government issued Decree 94/2023, which guides the implementation of the 2% VAT reduction effective 1 January 2024 to 30 June 2024.

Decree 94: Regulating the VAT cut (EN)
Decree 94: Regulating the VAT cut (VN)