What documents are needed for visa fees for foreign workers?

Visa costs for foreign workers continuing to work in Vietnam can be included as deductible expenses when determining corporate income tax if they meet the conditions regarding the expense, invoices, supporting documents, and payment. The response dated September 4, 2026, outlines the groups of documents businesses need to keep to prove the expense.

Conditions under which visa costs for foreign workers are deductible.

The costs of visas, visa extensions, work permits, or temporary residence cards for foreign workers continuing to work at the enterprise must be proven as actual expenses incurred, directly related to production and business activities, and serving the employment of foreign workers.

For an expense to be considered deductible when determining corporate income tax, the business needs to simultaneously check the following groups of conditions:

• Expenses actually incurred and directly related to the business operations of the enterprise.
• There are complete and legitimate invoices and documents for each expenditure.
• For expenditures of 5 million VND or more, the conditions for non-cash payment as stipulated in current regulations must be met.

Decree 320/2025/ND-CP stipulates the conditions for deductible expenses, including that expenses of 5 million VND or more must be supported by non-cash payment documents. See Decree 320/2025/ND-CP; The amendments and additions were made at ; the content was revised and supplemented at Decree 141/2026/ND-CP.

Documentation required for visa expenses for foreign workers to be deductible.

The records should be kept separately for each worker and each expenditure item to allow for cross-referencing between payment documents, employment records, and immigration papers. The main documents include:

Legitimate invoices and documents

Depending on whether the expense originates from a service provider or a government agency, businesses need to retain documentation proving the provision of services or payment of fees and charges. Specifically:

• VAT invoice or other legal invoice issued by the visa service provider or immigration consultant.
• A receipt for fees or charges, or an official payment document issued by a competent state agency, such as an immigration authority or other relevant authority.

Non-cash payment vouchers

For payments of 5 million VND or more, businesses must retain non-cash payment documents in accordance with regulations. The payment records must clearly show the payer, the amount, and the corresponding payment.

• A payment order or transfer document from the business's account to the service provider.
• Transfer documents to the state budget revenue account for fees and charges paid to state agencies.
• In cases where employees make payments on behalf of employees, businesses need to have financial regulations, internal regulations, or decisions authorizing employees to make payments; then the business transfers the reimbursement to the employee and keeps it along with the legitimate invoice and supporting documents for the expenditure.

Documents proving expenses related to employees.

In addition to invoices and payment receipts, businesses should keep records proving that foreigners actually work at the company and the expenses incurred related to labor relations. This group of documents includes:

• The employment contract may include a clause stating that the employer bears the costs of work permits, visas, or temporary residence cards; or a corresponding provision in the financial regulations, internal regulations, or collective bargaining agreement.
• A work permit or a document confirming that the worker is not subject to work permit requirements.
• A valid visa or temporary residence permit, appropriate for the employee's employment at the company.
• Decision to extend the contract or document accepting the continued employment of foreign workers at the enterprise.

For the employee record section, businesses can refer to the guidelines on the MAN system to ensure that the records are prepared consistently with the employee's actual working situation.

• Businesses can refer to this. Application for a work permit for a foreigner to compare with the corresponding records.
• Businesses can refer to this. Work permits for foreigners in Vietnam to compare with the corresponding records.
• Businesses can refer to this. Procedures for applying for a temporary residence permit for foreigners to compare with the corresponding records.
• Businesses can refer to this. Issuing work permits for foreigners in Vietnam to compare with the corresponding records.

Notes on preparing visa cost documents for foreign workers

In practice, when reviewing records, the risk often lies not in a single document but in inconsistencies between invoices, payment vouchers, and employee documentation. Therefore, businesses should review a unified set of records before accounting for expenses.

• Verify that the expenditure is actually incurred and serves the business's operations.
• Compare the business name and information on invoices and documents with accounting records.
• Verify the payment method for expenses of 5 million VND or more.
• If the employee makes the payment on behalf of the employee, retain sufficient documentation of the authorization or internal regulations and the company's reimbursement documents.
• Compare the employment contract, work permit or document confirming exemption from permit requirements, visa, and temporary residence card.
• Maintain records for each employee to facilitate explanations to the tax authorities.

Conclude

Visa costs for foreign workers continuing their employment in Vietnam can be deductible if the business can prove the actual expenditure, have legitimate invoices or documents, meet payment requirements, and have relevant records of the employee. Gathering complete documentation as soon as the expense arises helps businesses reduce risks when accounting for and explaining expenses to tax authorities.

Businesses should review each expense against actual records and regulations in effect at the time it was incurred before determining whether the expense is deductible.

Source of the article:Frequently Asked Questions about Documents for Deducting Overseas Work Visa Fees at LuatVietnam