Enterprises filing value-added tax (VAT) on a quarterly basis from Q3/2026 must use the latest quarterly VAT return form — Form No. 01/GTGT issued together with Appendix I of Circular 89/2026/TT-BTC. The Circular was issued on 30 June 2026 and took effect on 01/7/2026; at the same time, Form 01/GTGT under Circular 80/2021/TT-BTC was entirely abolished (point h, Clause 3, Article 99 of Circular 89/2026).
Transition rules: which form for which period?
Under Article 100 of Circular 89/2026/TT-BTC:
- Tax periods before 01/7/2026: use the return form under Circular 80/2021/TT-BTC.
- From Q3/2026: use the new Form 01/GTGT under Circular 89/2026/TT-BTC.
Using the wrong form is a common mistake in periods spanning the two instruments — enterprises should double-check the tax period stated on the return before filing.
Key indicators of the new Form 01/GTGT
Under the new Form 01/GTGT, the indicators are grouped as follows:
- [01a], [01b] — tax period;
- [09]–[11] — revenue;
- [21]–[43] — output VAT and input VAT;
- [32a], [32b], [34], [34a] — adjustment indicators, of which [32b] and [34a] are new indicators compared with the old form;
- [37], [38], [39a] — upward and downward adjustments;
- [40b] — VAT payable.
What is new compared with the Circular 80/2021 form
- New indicators added: [32b] and [34a];
- Indicators renamed: [06], [08], [11a], [23a], [24a], [32a];
- Formula changes: indicators [27] and [34].
Enterprises familiar with the old form should re-check the formulas at [27] and [34] before entering data to avoid misstating the amount payable.
Notes on transition and supplementary filing
- Tax periods before 01/7/2026 are still declared and adjusted under the old form — do not use the new form to re-file old periods.
- The time limit for supplementary tax filing is 5 years under Clause 5, Article 12 of the Law on Tax Administration 108/2025/QH15.
Need help reviewing the VAT return form your business is using? Contact FLAT Law Firm for support.
The information above is for reference only and does not constitute legal advice. This content was drafted by AI and reviewed by the QA council of FLAT Law Firm.
