VAT Rate for Additional AI Chatbot Message Fees in Preny Service

• A Vietnamese company providing the AI Chatbot Preny platform may charge customers a base fee for platform access plus an additional fee based on the number of AI messages used.
• Whether the extra message-based fee is part of the bundled AI Chatbot service or a separate service depends on the company’s sales policy.
• If that additional fee is not covered by the VAT-exempt or 5% VAT categories under Decree 181/2025/NĐ-CP, it is subject to 10% VAT.
• The VAT authority also noted that the 10% rate applies to services generally, including certain foreign supplier digital services, unless a lower or exempt rate applies.

Source: baochinhphu.vn

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.

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