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Corporate compliance

Investment reporting

Investment reporting means submitting periodic reports to the relevant licensing or investment-registration authority on the progress and performance of an approved investment project.

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Overview

What investment reporting covers

Investment reporting means submitting periodic reports to the relevant licensing or investment-registration authority on the progress and performance of an approved investment project. Reports typically cover:

  • Project implementation progress and milestones.
  • Registered investment capital and capital actually contributed or disbursed.
  • Business performance, revenue, and profits.
  • Employment and workforce figures.
  • Import and export activities.
  • Taxes and other payments to the state.
  • Land, water, environmental, and technology-related matters.
  • Difficulties, delays, or proposed changes to the project.

Compliance wording

Investment reporting: submission of periodic reports to the licensing authority on the implementation and performance of the investment project.

Deadlines

Main deadlines

For Vietnam investment projects, the deadlines depend on the type of report. In practice, investors commonly need to track both the project-implementation report and the investment supervision/evaluation report.

ReportReporting periodDeadline
Project implementation reportQuarter 1Before 10 April
Project implementation reportQuarter 2Before 10 July
Project implementation reportQuarter 3Before 10 October
Project implementation reportQuarter 4Before 10 January of the following year
Annual project implementation reportCalendar yearBefore 31 March of the following year
Supervision and evaluation reportSix monthsBefore 10 July of the reporting year
Supervision and evaluation reportCalendar yearBefore 10 February of the following year

Quarterly implementation reports are generally filed through the investment reporting system, while the annual implementation report is commonly due by 31 March. Current 2026 guidance also indicates quarterly supervision and evaluation reporting for non-state-capital and FDI project investors, due by the 10th day of the first month after each quarter.

Worked example

2026 calendar

For a project reporting in 2026:

  • Q1 report: 10 April 2026.
  • Q2 report: 10 July 2026.
  • Six-month supervision/evaluation report: 10 July 2026.
  • Q3 report: 10 October 2026.
  • Annual supervision/evaluation report: 10 February 2027.
  • Q4 report: 10 January 2027.
  • Annual project implementation report: 31 March 2027.

"Before" the stated date should be treated as the filing deadline; do not wait until the final day if the electronic reporting system or local authority requires processing time.

Event-driven

Additional reports

A report may also be required:

  • Before applying to amend the investment project.
  • When the project is suspended, terminated, transferred, or significantly delayed.
  • Upon request from the investment registration authority.
  • At project completion or termination.

The applicable form and reporting channel can vary depending on whether the project is an FDI project, a domestic project, a public-investment project, or a project using state capital. The reported information normally includes capital contribution and disbursement, implementation progress, employees, business results, land use, imports and exports, and project difficulties.

Because 2026 sources describe recent regulatory changes and distinguish between separate reporting regimes, the company should confirm the required forms in the relevant investment-reporting portal and with its investment registration authority.

This article is for general information only and does not constitute legal advice. For further information, please contact Inventive Legal at suki.le@inventivelegal.com | +84 (77) 8727793 | inventivelegal.com

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