Under the Law on Investment No. 143/2025/QH15, which took effect from March 1, 2026, investors and economic organizations implementing investment projects are subject to periodic investment reporting. Reports are submitted on a quarterly and annual basis through the National Investment Information System.

In addition, Decree No. 96/2026/ND-CP provides more specific reporting contents and deadlines for economic organizations implementing investment projects. Therefore, FDI companies should establish a clear reporting process and ensure that their reported information is consistent with accounting, tax, and corporate records.

I. What Is FDI Project Reporting Vietnam?

1.1 Understanding FDI Project Reporting

FDI Project Reporting Vietnam refers to the periodic reporting of information about the implementation and operation of a foreign-invested investment project in Vietnam.

The reporting obligation applies to investors and economic organizations implementing investment projects. The information helps Vietnamese authorities monitor how investment projects are being implemented and assess their contribution to the economy.

Depending on the reporting period, an FDI company may need to provide information relating to:

• Investment capital and capital disbursement
• Business and production results
• Revenue
• Import and export activities
• Employees and labor
• Taxes and state budget contributions
• Land and water surface use
• Profit
• Operating expenses
• Research and development investment
• Environmental protection
• Technology used in the project

Therefore, investment reporting is not simply an administrative form. The information should accurately reflect the actual operation of the project.

1.2 Who Needs to Submit Investment Reports?

The investment reporting regime applies to investors and economic organizations implementing investment projects in Vietnam.

This means that many foreign-invested companies must pay attention to investment reporting even when the company has been operating for several years.

The obligation can apply to:

• Foreign-invested companies
• Foreign investors implementing investment projects
• Economic organizations implementing investment projects
• Companies holding an Investment Registration Certificate
• Other investment projects subject to the investment reporting regime

Under Article 47 of the Law on Investment 2025, investors and economic organizations implementing investment projects must submit periodic reports to the relevant investment registration authorities and statistical agencies.

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II. FDI Project Reporting Requirements in Vietnam

2.1 Quarterly Investment Reporting

Quarterly reporting is one of the main requirements for FDI projects.

Under Decree No. 96/2026/ND-CP, economic organizations implementing investment projects must submit quarterly reports before the 10th day of the first month of the following quarter.

For example, a report for the first quarter should generally be submitted before April 10.

The quarterly report includes important information such as:

• Investment capital disbursed
• Net revenue
• Import and export activities
• Number of employees
• Taxes and state budget contributions
• Use of land and water surface

Therefore, companies should collect the relevant information throughout the quarter rather than waiting until the reporting deadline.

2.2 Annual Investment Reporting

In addition to quarterly reports, FDI companies must submit annual investment reports.

Under Decree No. 96/2026/ND-CP, annual reports should be submitted before March 31 of the following year. The annual report includes the information reported quarterly and additional indicators such as profit, employee income, expenses and investment in scientific research and technological development, environmental treatment and protection, and the origin of technology used.

Therefore, an annual report generally provides a more comprehensive picture of the investment project’s performance.

Companies should ensure that annual figures are consistent with their accounting records and financial information.

III. What Information Should an FDI Company Report?

3.1 Investment Capital and Business Performance

Investment capital is an important part of FDI Project Reporting Vietnam.

The company should accurately report the amount of capital actually disbursed for the project. The reported amount should be supported by the company’s accounting and financial records.

Business performance information may also include:

• Net revenue
• Profit
• Operating expenses
• Production and business results
• Investment implementation progress

Therefore, companies should reconcile investment reports with their accounting system before submitting them.

For example, if the company reports a certain amount of realized investment capital but its accounting records show a significantly different figure, the discrepancy may require further explanation.

3.2 Employees and Labor Information

Employment information is also included in investment reporting.

Companies may need to report information relating to:

• Number of employees
• Employee income
• Labor situation
• Changes in employment

Annual reporting also includes employee income information under the current reporting framework.

Therefore, the investment report should be consistent with payroll and accounting records.

3.3 Tax and State Budget Contributions

FDI companies must also provide information regarding taxes and contributions to the state budget.

This may include figures relating to taxes paid during the reporting period.

The information should be consistent with:

• Tax declarations
• Tax payment records
• Accounting records
• Financial statements

Therefore, the accounting and tax departments should coordinate before submitting the investment report.

3.4 Import, Export, Land, and Environmental Information

Depending on the nature of the project, the report may also include information about import and export activities and the use of land or water surface.

Annual reporting can additionally cover environmental treatment and protection and the origin of technologies used by the project.

These requirements are particularly relevant to manufacturing, processing, logistics, energy, and other projects with significant physical operations.

IV. FDI Project Reporting Vietnam Procedure

4.1 Step 1: Collect Project Information

The first step is to collect the information required for the reporting period.

Companies should normally coordinate between several departments, including:

• Accounting
• Tax
• Human resources
• Operations
• Import and export
• Legal or compliance
• Investment management

The company should also review the information recorded in its Investment Registration Certificate and compare it with actual project operations.

This helps identify differences between the approved project and its current implementation.

4.2 Step 2: Reconcile the Data

Before submitting the report, the company should compare investment information with its internal records.

Important figures to reconcile include:

• Investment capital
• Capital disbursement
• Revenue
• Profit
• Taxes
• Employees
• Employee income
• Import and export figures
• Land use
• Environmental information

This step is important because investment reporting should not be prepared independently from accounting and tax data.

4.3 Step 3: Submit the Report Online

Under the current framework, reports on investment projects are submitted online through the national investment information systems. Decree No. 96/2026/ND-CP specifically provides that economic organizations implementing investment projects submit reports online via the national information systems on investment.

Therefore, FDI companies should ensure that the responsible person has access to the relevant reporting system and understands the submission process.

The company should also retain evidence of successful submission for its internal compliance records.

4.4 Step 4: Monitor Changes After Submission

Investment reporting should be treated as an ongoing compliance process.

After submitting a report, the company should continue monitoring changes in:

• Investment capital
• Business activities
• Employees
• Investment location
• Project objectives
• Project implementation schedule
• Foreign ownership
• Land use
• Technology

If material changes occur, the company should determine whether an investment project adjustment or another notification procedure is required.

V. Common Issues With FDI Project Reporting

5.1 Inconsistent Accounting and Investment Data

One common problem is inconsistency between investment reports and accounting records.

For example, the investment report may show one amount of realized investment capital while the company’s accounting records show another.

Such differences may occur because the company uses different data sources or does not reconcile its figures before submitting the report.

Therefore, the accounting department should review the investment report before submission.

5.2 Missing Reporting Deadlines

Another common issue is late reporting.

Quarterly reports under Decree No. 96/2026/ND-CP are generally due before the 10th day of the first month of the following quarter, while annual reports are due before March 31 of the following year.

Therefore, companies should establish an internal reporting calendar.

A practical system can include:

• Data collection deadline
• Internal review deadline
• Management approval deadline
• Submission deadline
• Confirmation and document storage

This approach reduces the risk of missing statutory deadlines.

5.3 Project Information No Longer Matches Reality

An FDI company may also discover that its actual operations differ from the information recorded in its investment documents.

For example, the company may have:

• Changed its business activities
• Changed its project location
• Increased investment capital
• Changed project objectives
• Extended its implementation schedule
• Changed its technology

In these situations, the company should review whether an investment project adjustment procedure is required.

The Law on Investment 2025 requires investors to comply with the contents of investment approvals and Investment Registration Certificates throughout project implementation.

Therefore, investment reporting can also help companies identify potential investment compliance issues.

VI. Best Practices for FDI Project Reporting Vietnam

6.1 Create an Internal Reporting Calendar

An FDI company should establish a reporting calendar at the beginning of each year.

The calendar should clearly identify:

• Quarterly reporting deadlines
• Annual reporting deadline
• Data collection responsibilities
• Internal review responsibilities
• Person responsible for submission

This simple process can significantly reduce the risk of late reporting.

6.2 Keep Investment and Accounting Data Consistent

The investment report should be prepared using reliable company data.

A good practice is to compare the report against:

• General ledger
• Financial statements
• Tax returns
• Payroll records
• Bank records
• Import and export documents
• Investment registration documents

This helps ensure that the information submitted to authorities is accurate and consistent.

6.3 Review the Investment Registration Certificate Regularly

FDI companies should not review their Investment Registration Certificate only when applying for an amendment.

Instead, the company should periodically compare the approved project information with its actual operations.

Important items include:

• Project objectives
• Investment capital
• Project location
• Implementation schedule
• Operating duration
• Investor information
• Technology
• Scale of the project

If the actual project differs materially from the registered information, the company should assess whether an adjustment procedure is necessary.

6.4 Use Professional Accounting and Compliance Support

For companies with complicated investment structures, manufacturing operations, multiple projects, or large amounts of foreign capital, investment reporting can become difficult to manage internally.

Professional support can help companies:

• Collect reporting data
• Reconcile accounting and investment figures
• Prepare quarterly reports
• Prepare annual reports
• Submit reports through the relevant system
• Review Investment Registration Certificate information
• Identify potential compliance issues
• Support investment project amendments when necessary

Therefore, FDI Project Reporting Vietnam should be treated as part of the company’s overall FDI compliance system.

VII. Conclusion

FDI Project Reporting Vietnam is an important ongoing obligation for foreign investors and economic organizations implementing investment projects in Vietnam.

Under the Law on Investment 2025, investors and economic organizations implementing investment projects are required to make periodic investment reports. The reporting regime covers information such as realized investment capital, business results, employment, taxes, research and development, environmental protection, and other project-specific indicators.

Furthermore, Decree No. 96/2026/ND-CP provides specific reporting deadlines and contents. Quarterly reports are generally due before the 10th day of the first month of the following quarter, while annual reports are due before March 31 of the following year. Reports are submitted online through the national investment information systems.

Therefore, FDI companies should maintain accurate accounting and investment records throughout the year rather than preparing reports only when deadlines approach. By creating an internal reporting calendar, reconciling data, monitoring project changes, and submitting reports on time, foreign-invested companies can maintain better compliance with Vietnam’s investment regulations.

MVA VIETNAM ACCOUNTING AND AUDITING COMPANY LIMITED