Statistical reporting regime for foreign-invested enterprises

Statistical reporting for FDI enterprises: periods, recipients and required contents

Many foreign-invested enterprises focus on financial and tax reports but overlook another obligation: reporting on project implementation — including statistical indicators. From 01/03/2026, the 2025 Law on Investment (143/2025/QH15) took effect, and Article 47 details the reporting regime investors and economic organizations implementing investment projects — including FDI enterprises — must follow.

Applicable legal bases

• Article 47 of the 2025 Law on Investment (143/2025/QH15) — the reporting regime for investment activities in Vietnam (primary, direct basis);
• The 2015 Law on Statistics (89/2015/QH13) — the general framework on the duty to provide statistical information and information confidentiality (amended in 2021 and 2025);
• Circular 03/2025/TT-BKHDT (effective 01/04/2025) — the statistical reporting regime of the planning-and-investment sector.

Who must report?

Under Article 47(1), reporting entities include:

1. Ministries, ministerial-level agencies and provincial People Committees;
2. Investment registration agencies;
3. Investors and economic organizations implementing investment projects under the Law on Investment — i.e., every foreign-invested enterprise running a project in Vietnam.

Reporting periods and recipients

Quarterly and annually, FDI enterprises must report on project implementation to two recipients simultaneously:

• The local investment registration agency (Department of Finance or industrial/economic zone management board, depending on which issued the Investment Registration Certificate);
• The local statistics authority.

Required report contents

Article 47(2) lists the mandatory items:

• Disbursed investment capital for the period;
• Results of investment and business operations;
• Labor information (headcount, structure);
• Contributions to the state budget (taxes and fees paid);
• Investment in research and development;
• Environmental treatment and protection;
• Specialized indicators by field of activity.

Reporting form

• In writing and simultaneously via the National Information System on Investment;
• Ad-hoc reports upon request of competent state agencies;
• For projects not subject to an Investment Registration Certificate: the investor reports to the investment registration agency before implementing the project.

Risks of non-reporting

Periodic reports are one basis for authorities to assess project status; failure to report may lead to administrative sanctions and weaken the enterprise legal standing when seeking project adjustments, incentives, or when tax/customs authorities assess compliance.

Checklist for FDI enterprises

1. Set fixed quarterly and annual reporting schedules with a designated owner;
2. Prepare data for the 7 content groups under Article 47 in advance;
3. Submit to both the investment registration agency and the statistics authority, in paper and electronic form;
4. Keep filing receipts/confirmations for future reference.

Article quality-reviewed by the FLAW AI Legal Council. For reference only; not a substitute for legal advice on specific cases.