Foreign-invested enterprises (FDIs) in Vietnam file three types of reports on their investment projects: the investment report on project implementation, the investment supervision and evaluation report, and statistical reports when selected for a survey. The first two are filed online every quarter or half-year and every year, on two different government systems. These filings sit alongside the accounting and tax obligations covered in the accounting and reporting compliance guide.
Missing them is costly. A missing or late investment report is fined VND 30-50 million for an organization, and a missing supervision report VND 20-30 million, under Decree 122/2021/ND-CP. Rules below are current as of October 2026.
1. What Reports Does an FDI Enterprise File in Vietnam?
An FDI enterprise running an investment project files three types of reports. The table sets out what each one is, when it is due, and where it goes.
| Report type | What it covers | Period and deadline | Where to file | Fine (organization) |
|---|---|---|---|---|
| 1. Investment report (project implementation report) | Realized capital, revenue, exports and imports, employees, taxes, land use; the annual report adds profit, R&D and environment | Quarterly: before the 10th of the first month of the next quarter. Annual: before 31 March | National Investment Information System; received by the investment registration authority and the local statistical office | VND 30-50 million |
| 2. Investment supervision and evaluation report | Project progress, capital contribution, business results, incentives, IRC compliance | Six-month: before 10 July. Annual: before 10 February. Before any project adjustment. Quarterly: under Ministry of Finance guidance | Ministry of Finance supervision system, with a digital signature | VND 20-30 million |
| 3. Statistical reports | Survey forms when the enterprise is selected for a survey; the investment report also reaches the statistics office | Set by the survey plan | Statistics Office and local statistical offices | VND 14-20 million for not taking part in a survey |
Each report type is explained below using the same points: who files, what goes in, when, where, and the fine.
2. Investment Report (Project Implementation Report)
The investment report tells the authorities how your project is actually performing.
- Who files: economic organizations implementing an investment project. A company with several projects files a separate form for each one. A project that does not require an IRC must also report to the investment registration authority before it starts, and any competent authority can request an ad hoc report at any time, under the Law on Investment No. 143/2025/QH15.
- What goes in: the quarterly report covers realized investment capital, net revenue, exports, imports, employees, taxes and other state budget payments, and land and water surface use. The annual report adds profit, employee income, spending on research and technology development, environmental treatment and protection, and the origin of the technology used.
- When: quarterly reports before the 10th of the first month of the next quarter (10 April, 10 July, 10 October and 10 January); the annual report before 31 March of the following year.
- Where: online only, on the National Investment Information System, using the forms of Circular 55/2026/TT-BTC (which replaced Circular 03/2021/TT-BKHDT). The report goes to the investment registration authority (the provincial Department of Finance, which took over the planning and investment functions, or the Industrial Zone Management Board for in-zone projects) and to the local statistical office, under Article 94 of Decree 96/2026/ND-CP.
- Account: register on the National Investment Information System portal (fdi.mof.gov.vn). Foreign Investment Agency guidance gives each project its own account and asks for a scan of the latest IRC.
Compliance Alert: Not filing the investment report, filing it late, or reporting untruthful or inaccurate figures carries a fine of VND 30,000,000 to 50,000,000 for an organization under Article 15 of Decree 122/2021/ND-CP. The enterprise must still file the report.
3. Investment Supervision and Evaluation Report
The supervision and evaluation report is a separate obligation that is easy to overlook. It is governed by Decree 19/2026/ND-CP, which took effect on 14 January 2026 and replaced Decree 29/2021/ND-CP.
- Who files: investors in projects funded by capital other than state capital, which covers FDI projects. The investor must monitor its own project and keep an internal information system for that purpose.
- What goes in: project progress, capital contribution, business results, employees, state budget payments, research and development, environmental and land matters, compliance with the IRC, business conditions, and investment incentives received.
- When: under Article 94 of Decree 19, as amended by Decree 96, the investor files a six-month report before 10 July (covering 1 January to 30 June), an annual report before 10 February of the following year, a report before submitting any project adjustment, and an end-of-project evaluation report where one is required. From 31 March 2026, Decree 96 also added the quarterly project implementation report to the reports sent to these recipients, due before the 10th of the first month of the next quarter.
- Where: on the investment supervision and evaluation information system managed by the Ministry of Finance (MOF). Reports filed on this system replace paper reports, they must be signed with a public digital signature, and the account is registered through the MOF account portal. The reports go to the investment registration authority and to the provincial focal agency for investment supervision and evaluation.
- Account: register online at taikhoan.mof.gov.vn with the account holder’s name, ID number, mobile and email plus the company’s details. Without a digital signature, declare on the same portal, then have your supervising body confirm or email a signed and stamped registration form to the MOF. The MOF issues the account within one working day of the completed registration, the supervising body’s confirmation or receipt of the emailed form, and the initial password must be changed within one working day of receiving it. Register before the first deadline so the signature and paperwork are ready.
The report forms are set by Circular 44/2026/TT-BTC, effective from 22 April 2026. MOF guidance also asks investors to update project data and prepare supervision reports on the system every quarter and for the full year, so confirm the expected cycles with the provincial focal agency.
Does this duplicate the investment report? The two reports use two separate systems and two sets of forms, and their quarterly and annual cycles overlap. Decree 19 and Decree 96 do not provide that one filing replaces the other, so keep both on your calendar and confirm the expected filing set with your investment registration authority. Prepare the shared figures (capital, revenue, headcount, taxes) once and use the same numbers in both.
Compliance Alert: Filing a supervision and evaluation report late or incompletely, or not filing the periodic report at all, is fined VND 20,000,000 to 30,000,000 for an organization under Article 15 of Decree 122/2021/ND-CP, and the investor must file or complete the report.
4. Statistical Reports
Current statistics law does not set a separate statistical reporting regime for FDI enterprises.
- Who files: an FDI enterprise selected for a statistical survey. The investment report in Section 2 also reaches the local statistical office, so the statistics body receives project data even without a survey.
- What goes in and when: the survey plan or survey decision sets the forms, the reporting period and the deadline. Survey indicators often go deeper than a standard chart of accounts, so map them to ledger accounts before the first submission.
- Where: the Statistics Office (Cục Thống kê), which has sat under the Ministry of Finance since 1 March 2025, and its local statistical offices. The former General Statistics Office under the Ministry of Planning and Investment no longer exists under that name. The amended Law on Statistics (Law No. 138/2025/QH15, effective 1 January 2026) calls it the central statistics agency.
- Fine: survey penalties are set by Decree 95/2016/ND-CP, where the organization rate is double the individual rate. Not taking part in, or obstructing, a statistical survey is fined VND 14-20 million for an organization. Late survey forms are fined on a scale that rises with the number of days late.
5. Filing Calendar by Month
| Deadline | What is due |
|---|---|
| 10 January | Investment report for Q4 |
| 10 February | Annual supervision and evaluation report |
| 31 March | Annual investment report |
| 10 April | Investment report for Q1 |
| 10 July | Investment report for Q2; six-month supervision and evaluation report |
| 10 October | Investment report for Q3 |
| Before any project adjustment | Supervision and evaluation report |
| As set by the survey plan | Statistical survey forms, if selected |
Where the MOF guidance applies, the quarterly update on the supervision system follows the same 10th-of-the-month dates as the quarterly investment report. July is the busiest month.
6. Keeping the Figures Consistent with Your Financial Statements
Investment reports can be compared with your other filings, so mismatched figures can draw questions. The annual investment report falls due on 31 March, in the same season as year-end closing and the statutory audit, which makes a cross-check easy to schedule.
- Contributed capital: realized capital on the National Investment Information System should match contributed capital in the audited financial statements and the transfers through the foreign investment capital account.
- Revenue and taxes: net revenue and state budget payments should agree with the income statement and tax returns for the same period.
- Headcount: employee numbers should match social insurance records and the labor reports filed with the Department of Home Affairs.
Where the figures differ for a valid reason, keep a short reconciliation on file. If a filed report turns out to be wrong, correct it promptly, because inaccurate reporting carries the same fine band as non-reporting. Consistent figures also make later filings, such as IRC amendments or profit repatriation, easier to support.
7. Other Periodic Reports: Labor, Trade and Foreign Loans
Three other authorities collect periodic reports from FDI enterprises. The Department of Home Affairs receives the labor change report (by 5 June and 5 December, through the National Public Service Portal) and, with the provincial Department of Health, the annual occupational safety and health report (by 10 January); see the annual HR compliance calendar. Enterprises trading goods file a goods-trading report by 15 January and 15 July, explained in the trading license guide. Companies with offshore borrowing report to the State Bank of Vietnam online by the 5th of each month, covered in the foreign loan registration guide.
Getting Investment Reporting Right
Three report types, two online systems, and a handful of fixed dates: a single compliance calendar and one source of figures for both systems remove most of the risk.
Indochina Link Vietnam prepares and files investment reports and investment supervision reports for foreign-invested companies as part of its FDI reporting services. Contact our Certified CPAs and compliance team to review your reporting calendar and the figures behind it.
Legal Disclaimer:
This guide provides general information on investment, supervision and statistical reporting in Vietnam as of October 2026 and does not constitute legal, accounting, or tax advice. Enterprises should consult licensed professionals about their specific obligations.
