Accounting & compliance for FDI companies
Entering Vietnam through a patchwork of separate providers, foreign investors quickly lose sight of timelines and compliance. 3M is one point of contact: incorporation (IRC/ERC/DICA) typically in 4-6 weeks, then accounting, payroll and audit - with bilingual Vietnamese / English reporting for your parent company and Southeast Asian regional HQ. AI handles the volume, auditors review and sign.
Too many providers, complex procedures
IRC, ERC, DICA, accounting, payroll, audit - spread across multiple providers, it becomes impossible to keep control.
Language barriers plus dual compliance
You need English reporting for the parent company and regional HQ while simultaneously complying with Vietnam's Circular 99 and Decree 70.
Mistakes put capital flows at risk
A wrong capital account (DICA) or structure can block capital injections and profit repatriation.
What FDI companies must comply with in Vietnam
More obligations than domestic companies - under closer regulatory scrutiny.
Vietnamese accounting standards (VAS)
Books under Vietnamese standards and chart of accounts (Circular 200, moving to Circular 99 from FY 2026), in Vietnamese and VND.
Mandatory independent audit
90 daysAnnual financial statements of FDI companies must be independently audited and filed within 90 days of fiscal year end.
Periodic investment reporting
Qtr & yrProject implementation reports on the National Investment Information System - quarterly and annually.
Transfer pricing (Decree 132)
Transactions with your parent / related parties must be declared with the CIT finalisation; missing documentation risks tax reassessment.
DICA capital account
Capital contributions and profit repatriation must flow through the direct investment capital account (DICA) - wrong money flows block repatriation.
Contractor tax & expatriate staff
Cross-border services attract foreign contractor tax (FCT); expatriates need work permits and PIT computed by residency status.
One point of contact for the whole FDI lifecycle
From your first licence to repatriating profits.
Incorporation & licences
- IRC → ERC → seal, typically 4-6 weeks
- DICA capital account opened correctly
- Initial tax registration, digital signature, invoicing
- Advice on conditional sectors for foreign investors
Bilingual accounting & tax
- VAS books in Vietnamese + English reporting for HQ
- VAT, CIT and foreign contractor tax filings
- Related-party transaction declarations (Decree 132)
- Quarterly / annual investment reports
Payroll & expatriates
- Bilingual payslips; social insurance for locals & expats
- Expat PIT by residency status
- Work-permit support via partners
- Year-end PIT finalisation
Audit & repatriation
- Independent audit through the 3M audit firm
- Year-end CIT finalisation
- Profit repatriation procedures via DICA
- Support during tax inspections
Reference fees
FDI incorporation is quoted per project (sector and structure dependent) with a reply within 24 hours. Every charge comes with a VAT invoice.
Why FDI companies choose 3M
One point of contact for all compliance
Incorporation, accounting, payroll and audit under one roof.
Bilingual Vietnamese / English reporting
Client portal and reports for parent companies in Singapore, Japan, Korea or anywhere in the region - no re-translation needed.
Vietnamese standards + IFRS
Compliant with Vietnamese accounting standards, and with IFRS where your company falls within scope.
Entering Vietnam in four steps
Structure & pre-check
Sectors, foreign-ownership ratio, capital structure - conditions and taxes mapped before you commit.
Licences & DICA
IRC → ERC → seal → DICA capital account, typically within 4-6 weeks.
Operations setup
Bilingual VAS accounting, payroll and e-invoicing - ready from your first day of operations.
Compliance rhythm
Monthly close, English reporting for HQ, annual audit and profit repatriation.
Frequently asked questions
Can 3M handle both FDI incorporation and accounting?
Yes. We are one point of contact: obtaining your IRC/ERC, opening the DICA, then accounting, payroll and audit - all bilingual.
Do you provide English reporting for the parent company?
Yes. Our client portal and reports are bilingual Vietnamese / English, built for parent companies and foreign investors.
Are FDI companies required to be audited?
Many FDI companies are required to have an independent audit of their annual financial statements. We perform it through the 3M audit firm.
What does it cost?
FDI incorporation is quoted per project, with a reply within 24 hours; compliance accounting runs from ₫1.5m/mo and audit from ₫25m/yr. Everything comes with a VAT invoice.
What are the conditions for repatriating profits?
Audited financial statements, completed CIT finalisation, no accumulated losses, and notice to the tax authority 7 working days before the transfer - with funds flowing through your DICA account. We handle the entire procedure.
Do transactions with our parent company need to be declared?
Yes. Related-party transactions must be declared with your CIT finalisation (Decree 132); depending on size you may need full transfer-pricing documentation. We prepare the declarations and coordinate specialist advice when full documentation is required.
One point of contact for all your Vietnam compliance
Book a free consultation - one point of contact for incorporation, accounting, payroll and audit, all bilingual Vietnamese / English. Reply within 24 hours.
View all services →