VAT Rate for Digital Content Services Provided to Foreign Clients

Under the 2024 VAT Law (effective July 1, 2025), exported services are subject to 0% VAT if they are directly provided to organizations/individuals abroad and consumed outside Vietnam.
Digital information content products provided to foreign parties are also eligible for 0% VAT, provided the supplier has documents proving consumption outside Vietnam (e.g., foreign customer residence/payment/delivery/head office details, IP/SIM/call-location data, or similar proof).
The 8% VAT reduction under Resolution 204/2025/QH15 applies only to goods and services taxed at the normal 10% rate, not to 0% exported services.
Therefore, digital content production/development services for foreign clients may be invoiced at 0% VAT if they meet the exported-service/digital-content-export conditions; otherwise they are taxed at the standard rate and may qualify for the 8% reduction if they fall within the eligible 10% category.
From July 1, 2025 to December 31, 2026, services not covered by the 0% rule are generally subject to 10%, reduced to 8% unless excluded categories apply.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.