{"id":3361,"date":"2026-09-07T14:34:32","date_gmt":"2026-09-07T07:34:32","guid":{"rendered":"https:\/\/giaychungnhandautu.man.net.vn\/?p=3361"},"modified":"2026-09-07T14:34:32","modified_gmt":"2026-09-07T07:34:32","slug":"chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/","title":{"rendered":"What documents are needed for visa fees for foreign workers?"},"content":{"rendered":"<p>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.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Dieu_kien_de_chi_phi_visa_cho_nguoi_lao_dong_nuoc_ngoai_duoc_tru\" >Conditions under which visa costs for foreign workers are deductible.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Chung_tu_de_chi_phi_visa_cho_nguoi_lao_dong_nuoc_ngoai_duoc_tru\" >Documentation required for visa expenses for foreign workers to be deductible.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Hoa_don_va_chung_tu_hop_phap\" >Legitimate invoices and documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Chung_tu_thanh_toan_khong_dung_tien_mat\" >Non-cash payment vouchers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Ho_so_chung_minh_khoan_chi_lien_quan_den_nguoi_lao_dong\" >Documents proving expenses related to employees.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Luu_y_khi_chuan_bi_ho_so_chi_phi_visa_cho_nguoi_lao_dong_nuoc_ngoai\" >Notes on preparing visa cost documents for foreign workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_visa_cho_nguoi_lao_dong_nuoc_ngoai_duoc_tru\"><\/span>Conditions under which visa costs for foreign workers are deductible.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<p>For an expense to be considered deductible when determining corporate income tax, the business needs to simultaneously check the following groups of conditions:<\/p>\n<ul>\n<li>Expenses actually incurred and directly related to the business operations of the enterprise.<\/li>\n<li>There are complete and legitimate invoices and documents for each expenditure.<\/li>\n<li>For expenditures of 5 million VND or more, the conditions for non-cash payment as stipulated in current regulations must be met.<\/li>\n<\/ul>\n<p>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. <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\">See Decree 320\/2025\/ND-CP<\/a>; The amendments and additions were made at ; the content was revised and supplemented at <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217960\" target=\"_blank\" rel=\"noopener\">Decree 141\/2026\/ND-CP<\/a>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chung_tu_de_chi_phi_visa_cho_nguoi_lao_dong_nuoc_ngoai_duoc_tru\"><\/span>Documentation required for visa expenses for foreign workers to be deductible.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_3362\" aria-describedby=\"caption-attachment-3362\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-3362\" src=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai-can-chung-tu-gi.png\" alt=\"Chi phi\u0301 visa cho ngu\u031bo\u031b\u0300i lao \u0111o\u0323\u0302ng nu\u031bo\u031b\u0301c ngoa\u0300i ca\u0302\u0300n chu\u031b\u0301ng tu\u031b\u0300 gi\u0300\" width=\"1200\" height=\"675\" srcset=\"https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai-can-chung-tu-gi.png 1200w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai-can-chung-tu-gi-300x169.png 300w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai-can-chung-tu-gi-1024x576.png 1024w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai-can-chung-tu-gi-768x432.png 768w, https:\/\/giaychungnhandautu.man.net.vn\/wp-content\/uploads\/2026\/09\/Chi-phi-visa-cho-nguoi-lao-dong-nuoc-ngoai-can-chung-tu-gi-18x10.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3362\" class=\"wp-caption-text\">What documents are needed to pay for a visa for foreign workers?<\/figcaption><\/figure>\n<p>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:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_va_chung_tu_hop_phap\"><\/span>Legitimate invoices and documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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:<\/p>\n<ul>\n<li>VAT invoice or other legal invoice issued by the visa service provider or immigration consultant.<\/li>\n<li>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.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chung_tu_thanh_toan_khong_dung_tien_mat\"><\/span>Non-cash payment vouchers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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.<\/p>\n<ul>\n<li>A payment order or transfer document from the business&#039;s account to the service provider.<\/li>\n<li>Transfer documents to the state budget revenue account for fees and charges paid to state agencies.<\/li>\n<li>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.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_minh_khoan_chi_lien_quan_den_nguoi_lao_dong\"><\/span>Documents proving expenses related to employees.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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:<\/p>\n<ul>\n<li>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.<\/li>\n<li>A work permit or a document confirming that the worker is not subject to work permit requirements.<\/li>\n<li>A valid visa or temporary residence permit, appropriate for the employee&#039;s employment at the company.<\/li>\n<li>Decision to extend the contract or document accepting the continued employment of foreign workers at the enterprise.<\/li>\n<\/ul>\n<p>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&#039;s actual working situation.<\/p>\n<ul>\n<li>Businesses can refer to this. <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/ho-so-xin-cap-giay-phep-lao-dong\/\">Application for a work permit for a foreigner<\/a> to compare with the corresponding records.<\/li>\n<li>Businesses can refer to this. <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/giay-phep-lao-dong-cho-nguoi-nuoc-ngoai-tai-viet-nam\/\">Work permits for foreigners in Vietnam<\/a> to compare with the corresponding records.<\/li>\n<li>Businesses can refer to this. <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/thu-tuc-xin-the-tam-tru-cho-nguoi-nuoc-ngoai\/\">Procedures for applying for a temporary residence permit for foreigners<\/a> to compare with the corresponding records.<\/li>\n<li>Businesses can refer to this. <a href=\"https:\/\/giaychungnhandautu.man.net.vn\/en\/cap-giay-phep-lao-dong\/\">Issuing work permits for foreigners in Vietnam<\/a> to compare with the corresponding records.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_khi_chuan_bi_ho_so_chi_phi_visa_cho_nguoi_lao_dong_nuoc_ngoai\"><\/span>Notes on preparing visa cost documents for foreign workers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<ul>\n<li>Verify that the expenditure is actually incurred and serves the business&#039;s operations.<\/li>\n<li>Compare the business name and information on invoices and documents with accounting records.<\/li>\n<li>Verify the payment method for expenses of 5 million VND or more.<\/li>\n<li>If the employee makes the payment on behalf of the employee, retain sufficient documentation of the authorization or internal regulations and the company&#039;s reimbursement documents.<\/li>\n<li>Compare the employment contract, work permit or document confirming exemption from permit requirements, visa, and temporary residence card.<\/li>\n<li>Maintain records for each employee to facilitate explanations to the tax authorities.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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.<\/p>\n<p>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.<\/p>\n<blockquote><p><em><strong>Source of the article:<\/strong><a href=\"https:\/\/www.luatvietnam.net\/vn\/-chat29922.html\" target=\"_blank\" rel=\"noopener\">Frequently Asked Questions about Documents for Deducting Overseas Work Visa Fees at LuatVietnam<\/a><\/em><\/p><\/blockquote>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 18px; font-weight: bold; color: #b47500; margin-bottom: 12px; line-height: 1.6;\">Professionally reviewed by <a style=\"color: #b47500; text-decoration: underline;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Mr. Le Hoang Tuyen<br \/>\n<\/a><\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>Job title:<\/strong> Founder &amp; CEO \u2013 MAN Master Accountant Network<br \/>\n<strong>Professional license:<\/strong> CPA Vietnam Auditors<br \/>\n<strong>Experience:<\/strong> Over 30 years of experience in Accounting, Auditing, and Financial Consulting.<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 12px; padding-top: 12px; font-size: 13px; line-height: 1.7; color: #555;\"><strong>Note:<\/strong> The content is compiled based on current legal regulations and is for reference only. Application to specific cases requires direct consultation with a MAN expert after reviewing the actual case file.<\/div>\n<div style=\"border-top: 1px solid #F4B00F; margin-top: 16px; padding-top: 16px;\">\n<div style=\"font-size: 20px; font-weight: bold; color: #222; margin-bottom: 12px; line-height: 1.6;\">Contact information<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>Address:<\/strong> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/div>\n<div style=\"margin-bottom: 8px; font-size: 14px; line-height: 1.8; color: #333;\"><strong>Mobile\/Zalo:<\/strong> 0903 963 163 \u2013 0903 428 622<\/div>\n<div style=\"font-size: 14px; line-height: 1.8; color: #333;\"><strong>E-mail:<\/strong> man@man.net.vn<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed visa cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kho\u1ea3n chi, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 thanh to\u00e1n. N\u1ed9i dung tr\u1ea3 l\u1eddi ng\u00e0y 04\/09\/2026 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,123],"tags":[],"class_list":["post-3361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-giay-phep-lao-dong"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3361"}],"version-history":[{"count":1,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3361\/revisions"}],"predecessor-version":[{"id":3364,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3361\/revisions\/3364"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3363"}],"wp:attachment":[{"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaychungnhandautu.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}