Rules on Translating Accounting Documents into Vietnamese

Quick answer: Not every document must be translated. Only accounting vouchers written in a foreign language that are used for bookkeeping and for preparing financial statements in Vietnam must have their principal contents translated into Vietnamese, with the translation attached to the original. Documents accompanying foreign-language accounting vouchers (contracts, investment project dossiers, finalization reports, etc.) are not required to be translated, unless requested by a competent state authority.

Update: From 01/01/2026, Circular 200/2014/TT-BTC expired and was replaced by Circular 99/2025/TT-BTC providing the enterprise accounting regime. The translation of accounting vouchers is currently governed by the Law on Accounting 2015 (amended by Law No. 56/2024/QH15, effective from 01/01/2025) and Decree 174/2016/ND-CP detailing a number of articles of the Law on Accounting.

Legal basis

• Law on Accounting 2015 (amended by Law No. 56/2024/QH15) — language principles in accounting;
• Decree 174/2016/ND-CP, Clause 5, Article 5 — detailed rules on translating accounting vouchers;
• Circular 99/2025/TT-BTC — the current enterprise accounting regime (replacing Circular 200/2014/TT-BTC from 01/01/2026; this article cites no specific article of Circular 99).

Language rules for accounting vouchers

• Legal framework: under Clause 2, Article 10 of Circular 99/2025/TT-BTC, “the preparation and signing of accounting vouchers shall comply with the Law on Accounting, guiding documents of the Law on Accounting, the guidance in this Circular and its amending, supplementing or replacing documents” — the guiding document of the Law on Accounting here is Decree 174/2016/ND-CP;
• Original vouchers in a foreign language: under Clause 5, Article 5 of Decree 174/2016/ND-CP, accounting vouchers written in a foreign language, when used for bookkeeping and for preparing financial statements in Vietnam, must have their principal contents prescribed in Clause 1, Article 16 of the Law on Accounting translated into Vietnamese;
• Responsibility: the accounting unit is responsible for the accuracy and completeness of the contents of accounting vouchers translated from a foreign language into Vietnamese;
• Translation: the Vietnamese translation of an accounting voucher must be attached to the original foreign-language version.

Scope of documents to translate — and documents NOT required to be translated

• Must be translated: accounting vouchers written in a foreign language (invoices, receipts/payment slips, bank documents, etc.) used as the basis for bookkeeping and preparing financial statements in Vietnam — translate the principal contents and attach the original;
• Not required to be translated: documents accompanying foreign-language accounting vouchers, such as contracts, dossiers accompanying payment vouchers, investment project dossiers, finalization reports and other related documents of the accounting unit — unless requested by a competent state authority;
• Under Clause 2, Article 5 of Decree 174/2016/ND-CP, enterprises may proactively design and build their own voucher forms but must ensure all principal contents of accounting vouchers prescribed in Clause 1, Article 16 of the Law on Accounting, consistent with their operating characteristics and management requirements, except where the law provides otherwise.

Key notes

• Failing to translate foreign-language accounting vouchers as prescribed is a violation of the rules on accounting vouchers and may be subject to administrative sanctions under Decree 41/2018/ND-CP;
• The translation must be kept together with the original voucher for the prescribed retention period for accounting documents.

Related articles

• Standards and conditions of the chief accountant
• Registering the use of electronic PIT withholding vouchers

How ANT Legal can help

ANT Legal advises on compliance with accounting and tax laws and handles legal issues relating to accounting vouchers. For advice on your specific case, please contact our lawyers at 0966.475.966.

The AI Legal Council of ANT Legal reviewed this article under its internal 7-step process (cross-checked against current law — Circular 99/2025/TT-BTC, Law on Accounting 2015 (amended by Law 56/2024/QH15), Decree 174/2016/ND-CP, Decree 41/2018/ND-CP; Circular 200/2014/TT-BTC expired on 01/01/2026). This is not confirmation that a human lawyer has reviewed your specific case.