Foreign Investment Reporting Vietnam is an important compliance requirement for foreign investors and foreign-invested enterprises carrying out investment projects in Vietnam. Through investment reporting, Vietnamese authorities can monitor the implementation and performance of investment projects, including capital disbursement, business results, employment, tax contributions, research and development, and environmental activities. Vietnam’s current Law on Investment No. 143/2025/QH15 took effect on March 1, 2026. Article 47 provides that investors and economic organizations implementing investment projects must make periodic investment reports on a quarterly and annual basis. Reports are submitted in writing and through the National Investment Information System. In addition, Decree No. 96/2026/ND-CP, effective from March 31, 2026, provides detailed guidance for implementing the Law on Investment. Therefore, foreign-invested companies should treat Foreign Investment Reporting Vietnam as part of their regular legal and compliance obligations rather than as a one-time administrative task.

I. What Is Foreign Investment Reporting Vietnam?

1.1 Understanding Foreign Investment Reporting

Foreign Investment Reporting Vietnam refers to the periodic reporting of information about foreign investment projects and their implementation in Vietnam.

The purpose of these reports is to provide authorities with updated information about the actual operation of investment projects. The information can then be used to monitor investment activities and maintain the national investment database.

Depending on the reporting period and project, the report may cover:

• Realized investment capital
• Business and investment results
• Employment information
• Contributions to the state budget
• Research and development investment
• Environmental protection and treatment
• Industry-specific indicators
• Other information related to project implementation

Under the 2025 Law on Investment, information stored in the National Investment Information System serves as legally binding master information for investment projects. Investors and relevant authorities are responsible for updating information fully, accurately, and on time.

1.2 Who Must Submit Foreign Investment Reports?

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

This may include:

• Foreign-invested enterprises
• Foreign investors implementing investment projects
• Joint ventures with foreign investment
• Companies holding Investment Registration Certificates
• Economic organizations implementing investment projects subject to reporting

Therefore, a foreign-invested company should review its investment structure and project status to determine its specific reporting obligations.

It is also important to distinguish investment reporting from tax reporting and financial reporting. These obligations may use some of the same financial information, but they serve different regulatory purposes.

II. Foreign Investment Reporting Requirements in Vietnam

2.1 Quarterly Foreign Investment Reporting

Under Article 47 of the Law on Investment 2025, investors and economic organizations implementing investment projects must report on a quarterly and annual basis. The reports cover the implementation of investment projects, including realized investment capital, business results, employment, state budget contributions, research and development, environmental protection, and sector-specific indicators.

For quarterly reporting, companies should prepare their information based on the actual activities during the relevant quarter.

The report may include:

• Investment capital realized during the period
• Business revenue and results
• Number of employees
• Taxes and state budget contributions
• Import and export information, where relevant
• Land or water surface use
• Other project-specific information

Therefore, companies should maintain their investment data throughout the year instead of collecting everything immediately before the deadline.

2.2 Annual Foreign Investment Reporting

Annual reporting provides a broader overview of the investment project’s performance during the year.

In addition to information used for periodic reporting, annual investment information can cover matters such as:

• Annual business results
• Profit
• Employee income
• Research and development activities
• Environmental treatment and protection
• Technology used by the project
• Other sector-specific indicators

The annual report should be consistent with the company’s accounting records and other official information.

For this reason, the accounting and investment departments should coordinate when preparing the annual report.

2.3 Ad-Hoc Investment Reporting

Foreign investors may also be required to provide ad-hoc reports when requested by competent state authorities.

The Law on Investment 2025 specifically provides that agencies, investors, and economic organizations subject to the investment reporting regime must submit ad-hoc reports upon request.

Such requests may arise when authorities need additional information concerning:

• Project implementation
• Investment capital
• Changes to project activities
• Investment progress
• Specific industry information
• Other matters relating to state investment management

Therefore, companies should maintain organized supporting documents throughout the year.

III. Information Required for Foreign Investment Reporting

3.1 Investment Capital and Capital Disbursement

Investment capital is one of the most important areas of Foreign Investment Reporting Vietnam.

The company should accurately determine the amount of investment capital that has actually been implemented during the reporting period.

The reported figures should be supported by appropriate documents and accounting records, such as:

• Capital contribution records
• Bank statements
• Asset purchase documents
• Construction costs
• Equipment purchases
• Other project-related investment expenses

For FDI projects with significant registered investment capital, it is particularly important to monitor the difference between registered investment capital and actual realized investment capital.

This allows the company to identify potential issues with project implementation at an early stage.

3.2 Business and Financial Results

Foreign investment reports may also contain information concerning the company’s business and investment results.

Depending on the report, the company may need to review:

• Revenue
• Profit
• Operating expenses
• Production results
• Investment implementation
• Other business indicators

The information should be consistent with the company’s accounting system.

For example, revenue reported for investment purposes should not materially conflict with the revenue recorded in the company’s accounting and tax records without an appropriate explanation.

3.3 Employment Information

Employment is another important reporting category.

Foreign-invested companies may need to provide information about:

• Number of employees
• Employee income
• Changes in employment
• Other labor-related indicators

Therefore, the investment reporting process should be coordinated with the company’s human resources and payroll records.

This is particularly important for manufacturing companies and large FDI projects with significant numbers of employees.

3.4 Tax and State Budget Contributions

Investment reporting can also include information about contributions to the state budget.

The company should therefore compare its investment report with relevant tax and accounting information, including:

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

Although investment reporting is different from tax reporting, the financial information should remain consistent.

IV. Foreign Investment Reporting Vietnam Procedure

4.1 Step 1: Review the Investment Project

Before preparing the report, the company should review the information recorded in its investment documents.

Important items include:

• Investor information
• Project objectives
• Investment capital
• Project location
• Project scale
• Project implementation schedule
• Operating duration
• Technology
• Other approved project conditions

This review helps identify whether the actual project is still consistent with the registered information.

4.2 Step 2: Collect Information From Different Departments

Investment reporting often requires information from several departments.

The company may need to collect data from:

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

The information should then be consolidated into one reporting set.

This approach can reduce the risk of different departments submitting inconsistent figures.

4.3 Step 3: Reconcile the Data

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

Important figures to check include:

• Realized investment capital
• Revenue
• Profit
• Taxes
• Employees
• Employee income
• Import and export data
• Project implementation progress

If there is a significant difference, the company should identify the reason before submitting the report.

This step is especially useful for companies that use separate accounting, HR, ERP, and investment management systems.

4.4 Step 4: Submit Through the National Investment Information System

The Law on Investment 2025 provides that investment reports are made in writing and through the National Investment Information System.

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

After submission, the company should retain evidence of the submission and the information used to prepare the report.

This documentation can be useful if the company later needs to explain or update previously submitted information.

V. Common Issues With Foreign Investment Reporting Vietnam

5.1 Inconsistent Investment and Accounting Data

One of the most common problems is inconsistency between investment reports and accounting records.

For example, the amount of realized investment capital reported to the investment authority may not match the amount shown in the accounting system.

This may happen because different departments use different reporting periods, data sources, or calculation methods.

Therefore, companies should reconcile investment data with accounting records before submitting the report.

5.2 Failure to Update Investment Information

A foreign-invested company may continue using old investment information even though its actual operations have changed.

For example, the company may have:

• Increased investment capital
• Changed its project scale
• Changed project objectives
• Changed its implementation schedule
• Changed its location
• Changed its technology

In such cases, the company should review whether an investment project amendment or another procedure is required.

This is particularly important because the National Investment Information System contains the legally binding master information on investment projects under the current law.

5.3 Late or Incomplete Reporting

Another common issue is failing to submit reports on time or providing incomplete information.

To avoid this problem, companies should establish an internal reporting calendar with:

• Data collection deadlines
• Accounting review dates
• Management approval dates
• Final submission dates
• Document storage requirements

This simple system can make periodic reporting much easier.

VI. Best Practices for Foreign Investment Reporting Vietnam

6.1 Maintain a Regular Compliance Calendar

Foreign-invested companies should prepare an annual compliance calendar covering all investment reporting obligations.

The calendar should clearly identify:

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

By preparing information in advance, the company can reduce pressure and minimize reporting errors.

6.2 Keep Investment, Accounting, and Tax Information Consistent

A strong reporting system should connect investment information with accounting and tax data.

Before submission, companies should compare the report with:

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

This helps ensure that the information submitted to the authorities accurately represents the company’s actual activities.

6.3 Review Investment Compliance Regularly

Foreign investment reporting should also be used as an opportunity to review the company’s overall investment compliance.

The company should regularly check whether its actual operations match:

• Investment Registration Certificate
• Approved investment project
• Registered investment capital
• Project objectives
• Project location
• Implementation schedule

If discrepancies are identified, the company can assess them early and take appropriate action.

6.4 Obtain Professional Support When Necessary

For FDI companies with complex projects, large investment capital, multiple business activities, or complicated accounting systems, preparing investment reports can require significant coordination.

Professional support can assist with:

• Reviewing investment information
• Collecting reporting data
• Reconciling accounting and investment figures
• Preparing quarterly reports
• Preparing annual reports
• Submitting reports through the relevant system
• Reviewing project compliance
• Identifying potential investment issues

As a result, professional Foreign Investment Reporting Vietnam support can help companies maintain more consistent and organized investment compliance.

VII. Conclusion

Foreign Investment Reporting Vietnam is an important part of the compliance framework for foreign investors and foreign-invested enterprises implementing investment projects in Vietnam.

Under the Law on Investment 2025, investors and economic organizations implementing investment projects must submit periodic investment reports on a quarterly and annual basis. The reports cover important information such as realized investment capital, business results, employment, state budget contributions, research and development, environmental protection, and sector-specific indicators. The law also requires investment reports to be submitted in writing and through the National Investment Information System. In addition, competent authorities may request ad-hoc investment reports when necessary.

Therefore, foreign-invested companies should not treat investment reporting as a separate administrative task. Instead, it should be integrated into the company’s accounting, tax, legal, and investment compliance processes. By maintaining accurate records, reconciling investment and accounting information, monitoring changes to the investment project, and submitting reports properly, foreign investors can reduce compliance risks and maintain a more transparent investment structure in Vietnam.