The VAT rate applicable for legal services is 10% (standard rate). However, if the legal service(s) are provided to clients which/who are abroad, and the provided legal service(s) are conducted (the word “consumed” as technical term in the legal documents) outside Vietnam, the VAT rate of 0% will be applied (being treated as a service for export). Please note the conditions for enjoying the 0% VAT rate of clients abroad which/who is an organization without a permanent establishment in Vietnam and is not a VAT payer in Vietnam are no longer applied. In respect of cases where the legal service(s) are provided for enterprises located in export processing zones of Vietnam, such legal services will also be entitled to the 0% VAT rate
