Investment Activity Report Vietnam is an important compliance requirement for investors and companies carrying out investment activities in Vietnam. Through investment activity reports, the authorities can monitor project implementation, investment capital, business performance, employment, tax contributions, and other information related to investment activities. For foreign-invested companies, this reporting requirement is particularly important because investment information should remain consistent with the company’s Investment Registration Certificate, accounting records, tax filings, and actual business operations. Under Law on Investment No. 143/2025/QH15, effective from March 1, 2026, investors and economic organizations implementing investment projects are subject to periodic investment reporting requirements. In addition, Decree No. 96/2026/ND-CP provides detailed requirements regarding reporting contents, deadlines, and submission methods. Therefore, companies should establish a clear internal process for preparing and submitting their Investment Activity Report Vietnam on time and with accurate information.

I. What Is Investment Activity Report Vietnam?

1.1 Understanding Investment Activity Reports

Investment Activity Report Vietnam refers to periodic reports concerning the implementation and performance of investment activities in Vietnam.

The report provides information about how an investment project is progressing compared with its approved investment plan. It can cover both financial and operational information.

Depending on the reporting period and type of project, relevant information may include:

• Investment capital and realized investment capital
• Production and business activities
• Revenue and profit
• Import and export activities
• Number of employees
• Employee income
• Taxes and state budget contributions
• Land and water surface use
• Research and technological development
• Environmental protection
• Technology used in the investment project

Therefore, an investment activity report should be prepared based on actual company records rather than estimated figures.

1.2 Who Is Required to Report?

Investment reporting requirements generally apply to investors and economic organizations implementing investment projects in Vietnam.

This can include:

• Foreign-invested enterprises
• Foreign investors implementing investment projects
• Vietnamese companies implementing investment projects
• Companies with an Investment Registration Certificate
• Economic organizations carrying out projects subject to investment reporting

For FDI companies, investment reporting should be treated as part of their regular compliance work.

The responsible department should also coordinate with accounting, tax, human resources, and management teams to ensure that the information submitted is complete and consistent.

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II. Investment Activity Reporting Requirements in Vietnam

2.1 Quarterly Investment Activity Report

Quarterly reporting is an important part of Investment Activity Report Vietnam.

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

For example, the report for the first quarter is generally due before April 10, while the report for the second quarter is generally due before July 10.

The quarterly report can include information relating to:

• Realized investment capital
• Net revenue
• Import and export activities
• Number of employees
• Taxes and state budget contributions
• Land and water surface use

Therefore, companies should collect the required information during the quarter instead of waiting until the final days before the deadline.

2.2 Annual Investment Activity Report

In addition to quarterly reports, investors and economic organizations implementing investment projects must submit annual reports.

Under the current reporting framework, annual reports are generally submitted before March 31 of the following year.

The annual report provides more comprehensive information about the investment project. In addition to information reported quarterly, it can include:

• Profit
• Employee income
• Operating expenses
• Investment in scientific research and technological development
• Environmental treatment and protection
• Origin of technology used in the project

Therefore, the annual report should be carefully reconciled with the company’s accounting and financial information.

III. Information Included in an Investment Activity Report

3.1 Investment Capital and Project Implementation

Investment capital is one of the most important areas of the report.

Companies should accurately determine how much investment capital has actually been implemented during the reporting period.

The figures should be supported by appropriate accounting and financial records.

For example, the company should be able to reconcile reported investment capital with:

• Capital contribution records
• Bank transactions
• Fixed asset purchases
• Construction expenses
• Equipment purchases
• Other project-related investment costs

This is especially important for FDI projects with large investment capital commitments.

3.2 Revenue, Profit, and Business Performance

The report can also require information about the project’s production and business activities.

Depending on the reporting period, the company may need to provide information about:

• Net revenue
• Profit
• Operating expenses
• Production results
• Business performance

This information should be consistent with the company’s accounting records.

Therefore, the accounting department should review the figures before the investment report is submitted.

3.3 Employees and Employee Income

Employment information is another important component.

The company may need to report:

• Number of employees
• Employee income
• Changes in employment
• Other required labor information

For annual reporting, employee income may also be required.

As a result, companies should ensure that investment reporting figures are consistent with payroll and human resources records.

3.4 Tax and State Budget Contributions

Companies may also need to report taxes and contributions to the state budget.

The information should be consistent with the company’s tax records and payment documents.

Before submitting the report, companies should compare the investment report with:

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

This reconciliation can help identify inconsistencies before they become compliance problems.

IV. Investment Activity Report Vietnam Procedure

4.1 Step 1: Collect the Required Information

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

Because investment reporting covers different areas, several departments may need to participate.

The company may coordinate information from:

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

The company should also review its Investment Registration Certificate and compare the registered information with actual project activities.

4.2 Step 2: Check and Reconcile the Data

After collecting the information, the company should review the figures before submitting the report.

Important figures to check include:

• Investment capital
• Realized investment capital
• Revenue
• Profit
• Taxes
• Employees
• Employee income
• Import and export data
• Land information

This step is particularly important for FDI companies because investment data may come from several different internal systems.

A consistent reporting process can reduce errors and make future investment compliance work easier.

4.3 Step 3: Submit the Investment Activity Report

Under the current investment reporting framework, economic organizations implementing investment projects submit periodic reports online through the national investment information systems.

Therefore, the company should ensure that the person responsible for reporting has the necessary access and understands the relevant submission procedure.

After submission, the company should retain evidence of the report and supporting information for its internal records.

4.4 Step 4: Monitor Changes After Reporting

Investment reporting should not be viewed as an isolated administrative task.

Companies should continue monitoring whether the actual project remains consistent with its approved investment information.

For example, the company may later:

• Increase investment capital
• Change project objectives
• Change the investment location
• Extend the project schedule
• Change technology
• Change the investor
• Modify the project scale

If such changes occur, the company should determine whether an investment project amendment or another procedure is required.

V. Common Problems With Investment Activity Reports

5.1 Incorrect or Inconsistent Figures

One of the most common problems is inconsistent data between the investment report and the company’s accounting or tax records.

For example, realized investment capital in the investment report may not match the amount recorded in the accounting system.

This can happen when departments use different reporting periods or calculation methods.

Therefore, companies should establish one reliable source of financial information and reconcile the figures before submission.

5.2 Missing Reporting Deadlines

Another common issue is late submission.

Quarterly reporting deadlines are relatively short. Therefore, companies that wait until the last few days may have difficulty collecting and checking all required information.

A practical internal schedule should include:

• Data collection deadline
• Accounting review
• Management review
• Final report preparation
• Submission
• Confirmation and record keeping

This approach helps reduce the risk of late reporting.

5.3 Actual Operations Differ From Registered Information

An investment activity report can also reveal differences between the company’s actual operations and the approved investment project.

For example, the company may have changed:

• Project objectives
• Investment capital
• Project location
• Project scale
• Implementation schedule
• Technology

These changes may require an investment project amendment.

Therefore, companies should review their investment documents regularly instead of only checking them when an authority requests information.

VI. Best Practices for Investment Activity Report Vietnam

6.1 Establish an Internal Reporting Calendar

Companies should prepare an annual compliance calendar that clearly identifies all investment reporting deadlines.

The calendar should specify:

• Quarterly reporting deadlines
• Annual reporting deadline
• Data collection dates
• Responsible employees
• Internal review dates
• Submission dates

Starting early makes the reporting process much easier, especially for companies with multiple investment projects.

6.2 Keep Investment and Accounting Records Consistent

Investment reporting should be closely connected with the company’s accounting and tax systems.

Before submission, companies should compare investment information with:

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

This process helps ensure that the submitted information accurately reflects the company’s actual operations.

6.3 Review the Investment Registration Certificate

Companies should regularly compare their actual investment activities with the information recorded in the Investment Registration Certificate.

Particular attention should be given to:

• Investor information
• Project objectives
• Investment capital
• Project location
• Project scale
• Implementation schedule
• Operating duration

If there is a significant difference, the company should determine whether an amendment is required.

6.4 Seek Professional Accounting and Compliance Support

For FDI companies with complex structures or multiple investment projects, preparing investment activity reports can require significant coordination.

Professional support can help companies:

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

As a result, professional support can help foreign-invested companies maintain a more organized investment compliance system.

VII. Conclusion

Investment Activity Report Vietnam is an important compliance requirement for investors and economic organizations implementing investment projects in Vietnam. The reporting process allows authorities to monitor investment implementation, capital disbursement, business performance, employment, taxes, and other project-related activities.

Under the current investment framework, quarterly and annual reporting requirements apply to investment projects, with quarterly reports generally due before the 10th day of the first month of the following quarter and annual reports generally due before March 31 of the following year.

Therefore, companies should not wait until the reporting deadline to prepare their information. Instead, they should maintain accurate accounting and investment records throughout the year, reconcile data between departments, monitor changes to the investment project, and submit reports within the required deadlines.

For foreign-invested companies, Investment Activity Report Vietnam should be integrated into the wider FDI compliance process. With proper preparation and regular review, companies can reduce reporting errors, identify potential investment issues early, and maintain better compliance with Vietnam’s investment regulations.

MVA VIETNAM ACCOUNTING AND AUDITING COMPANY LIMITED