Reporting obligations to be fulfilled when investing abroad according to the Law on Investment 2025 and Circular 12/2016/TT-NHNN

Legal basis 

  • Decree 19/2026/ND-CP regulating the order and procedures for appraisal of projects of national importance and investment supervision and assessment; 
  • Decree 122/2021/ND-CP stipulates the sanctioning of administrative violations in the field of planning and investment; 
  • Circular 44/2026/TT-BTC regulating the form of investment supervision and assessment report; the regime of online reporting and management and operation of the information system on investment supervision and assessment;
  • Decree 88/2019/ND-CP stipulates the sanctioning of administrative violations in the field of currency and banking. 

According to the Law on Investment 2025 and Decree 103/2026/ND-CP (effective from April 3, 2026), the reporting regime for outward investment activities has a number of points to note, especially the implementation of written reports and updating information on the National Investment Information System. The following article summarizes the basic reporting obligations that investors need to fulfill after being granted the Outward Investment Registration Certificate and confirming the foreign exchange registration. 

I. Obligation to report to the Ministry of Finance

After receiving the outward investment registration certificate, the investor is obliged to make the following reports: 

1. Notice of overseas investment

  • Duration: Within 60 days from the date of approval of the investment project by the foreign agency. 
  • Form of reporting: In writing and through the National Investment Information System (https://fdi.mof.gov.vn). 
  • Dossier to be submitted: Notice of implementation of overseas investment activities (Form I.10 of Circular 38/2026/TT-BTC), A copy of the written approval of the investment project or documents proving the right to conduct investment activities in the host country. 
  • Recipient: The Ministry of Finance, the State Bank of Vietnam, and the Vietnamese representative mission in the host country. 

2. Periodic reports on the operation of investment projects in 06 months and annually

2.1. 6-month reports 

  • Deadline for submission: Submit before the 20th of the month following the reporting period. 
  • Form of reporting: In writing and through the National Investment Information System (https://fdi.mof.gov.vn). 
  • Dossier to be submitted: 6-month periodic report on the operation of overseas investment projects (Form I.15 Circular 38/2026/TT-BTC). 
  • Recipient: The Ministry of Finance, the State Bank of Vietnam, and the Vietnamese representative mission in the host country. 

2.2. Annual reports  

  • Deadline for submission: Submit before 15/02 of the year following the reporting year. 
  • Form of reporting: In writing and through the National Investment Information System (https://fdi.mof.gov.vn). 
  • Dossier to be submitted: Annual report on the operation of overseas investment projects (Form I.16 of Circular 38/2026/TT-BTC). 
  • Recipient: The Ministry of Finance, the State Bank of Vietnam, and the Vietnamese representative mission in the host country. 

3. Financial statements and annual tax finalization

  • Deadline for payment: Within 06 months from the date of issuance of the tax finalization report or a document of equivalent legal validity in accordance with the law of the host country. 
  • Form of reporting: In writing and through the National Investment Information System (https://fdi.mof.gov.vn). 
  • Dossier to be submitted: Report on outward investment activities for the fiscal year (form B.III.3 of Circular 25/2023/TT-BKHDT) enclosed with financial statements, tax finalization reports or documents of equivalent legal validity in accordance with the law of the host country. 
  • Recipient: The Ministry of Finance, the State Bank of Vietnam, and the Vietnamese representative mission in the host country. 

4. Periodic supervision and assessment reports

4.1. 6-month monitoring and assessment reports 

  • Deadline for submission: Before July 10 of the reporting year. 
  • Dossier to be submitted: Report on supervision and assessment of the implementation of the investment project (Form 13 of Circular 44/2026/TT-BTC).
  • Recipient agency: The investment registration agency and the focal agency in charge of investment supervision and assessment of the locality where the investment project is implemented. 

4.2. Annual monitoring and assessment reports 

  • Deadline for submission: before February 10 of the following year. 
  • Dossier to be submitted: Report on supervision and assessment of the implementation of the investment project (Form 13 of Circular 44/2026/TT-BTC).
  • Recipient agency: The investment registration agency and the focal agency in charge of investment supervision and assessment of the locality where the investment project is implemented. 

4.3. Reports on supervision and assessment before project adjustment 

  • Deadline for submission: when adjusting the project, it leads to the adjustment of the Investment Registration Certificate. 
  • Dossier to be submitted: Report on supervision and assessment before adjusting the investment project (Form 16 of Circular 44/2026/TT-BTC). 
  • Recipient agency: The investment registration agency and the focal agency in charge of investment supervision and assessment of the locality where the investment project is implemented. 

II. Obligation to report to the State Bank of Vietnam

In addition to the Ministry of Finance, investors must also fully fulfill reporting obligations related to foreign exchange management in accordance with the State Bank’s regulations – Report on capital transfer (quarterly). 

  • Deadline for submission: No later than the 5th day of the first month of the quarter immediately following the reporting quarter. 
  • Reporting form: In writing  
  • Recipient agency: The State Bank’s branch in the province or city where the investor is not a credit institution has its head office or where the investor is an individual registering permanent residence or where other investors register their business. 

III. Handling of violations of reporting obligations 

1. Violations reported to the Ministry of Finance

According to Decree 122/2021/ND-CP, investors may be sanctioned as follows: 

STT  Violations  Fines for institutional investors  Fines for individual investors 
1  Failing to implement the regime of reporting on outward investment activities or reporting incomplete contents and documents as prescribed  20 – 30 million VND  10 – 15 million VND 
2  Making investment supervision and assessment reports on time or with incomplete contents as prescribed;  20 – 30 million VND 

 

 10 – 15 million VND 
3  Failing to implement the regime of periodic investment supervision and assessment reports as prescribed  20 – 30 million VND  10 – 15 million VND 

2. Violations reported to the State Bank of Vietnam

According to Decree 88/2019/ND-CP, violations of foreign exchange reporting can be sanctioned as follows: 

STT  Violations  Fines for institutional investors  Fines for individual investors 
1  Sending reports on time as prescribed by law 

 

 10 – 20 million VND  5 – 10 million VND 
2  Reported data sent incorrectly 02 times or more in a fiscal year 

 

 10 – 20 million VND  5 – 10 million VND 
3  Failure to submit sufficient reports or reports with insufficient content as prescribed by law 

 

 10 – 20 million VND  5 – 10 million VND 
4  Dishonest reporting  60 – 80 million VND  30 – 40 million VND 

The full fulfillment of the reporting obligation after being granted an outward investment registration certificate is a mandatory requirement to ensure the transparency, legality and continuity of the investment project. Under the new legal framework of the Law on Investment 2025 and Decree 103/2026/ND-CP, investors need to pay special attention to reporting on time, with the right agencies receiving and fully updating information on the National Investment Information System. 

In the process of implementing the project, enterprises should develop an internal compliance management mechanism, assign personnel in charge of reporting and regularly review new legal regulations to limit the risk of being sanctioned, publicly violated or affected when carrying out adjustment procedures.  to expand investment projects abroad. 

Submission date: 20/06/2026

Related posts

  1. Process of investing abroad for projects not requiring approval for investment policy
  2. Some considerations when investing to establish companies or branches abroad

Disclaimers:

This article is for general information purposes only and is not intended to provide any legal advice for any particular case. The legal provisions referenced in the content are in effect at the time of publication but may have expired at the time you read the content. We therefore advise that you always consult a professional consultant before applying any content.

For issues related to the content or intellectual property rights of the article, please email cs@apolatlegal.vn.

Apolat Legal is a law firm in Vietnam with experience and capacity to provide consulting services related to Business and Investment and contact our team of lawyers in Vietnam via email info@apolatlegal.com.



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