Vietnamese Indirect VAT FAQs

Vietnam has introduced VAT requirements to Overseas Vendors of digital services. This means that overseas businesses such as NCS Pearson Inc (Pearson VUE US) will be required to register for VAT purposes and charge VAT on its sales of digital services from 1 March 2025.

Pearson VUE US is a business of NCS Pearson, Inc. and has the following tax registrations:

NCS Pearson, Inc.
5601 Green Valley Drive
Bloomington, MN 55437

The US Federal Taxpayer Identification Number (TIN) 41-0850527.

Overseas Vendor Vietnamese VAT registration will be displayed on invoices and payment confirmation once the taxpayer ID is issued by the tax authorities. Currently, Pearson VUE is in the process of obtaining the tax ID.

Pearson VUE will begin collecting tax on transactions on or after 1 March 2025.

All sales are taxable.

Businesses that wish to have voucher sales treated as B2B must first provide their taxpayer ID to Pearson and this must be in place prior to the voucher order being processed.