The price of tax accounting services in the current market can vary between providers, and much of that difference lies in the scope of work included in the contract. From July 1st, 2026, when accounting services are no longer a conditional business sector... Resolution 66.17/2026/NQ-CPWith the emergence of many companies offering low prices but unverified capabilities, the question of "what is a reasonable price" becomes even more difficult for business owners to answer. This article systematizes the factors that make up the price of tax accounting services, provides a reference table based on business size, and clarifies the legal basis that needs to be checked before signing a contract.
Why are businesses always concerned about the cost of tax accounting services?
Unlike other service fees with fixed price lists, tax accounting service fees are based on the actual workload of each business. Two businesses in the same industry and with the same registered capital can still receive two different price quotes simply because of differences in the number of invoices, the number of employees, or whether or not there are related-party transactions.
This lack of transparency in pricing often leads many businesses, especially newly established ones, into one of two situations: choosing the lowest quote only to discover the service doesn't include essential tasks, or paying a high price without knowing exactly what they're paying for. Understanding the correct pricing structure for tax accounting services before signing a contract is the only way to avoid both of these risks.
What factors determine the price of tax accounting services?
In practice, the pricing of tax accounting services is based on five main groups of factors:
- First, the number of documents and invoices generated each period: This is the biggest influencing factor. Businesses that issue 5–10 invoices per month will have significantly lower prices than businesses that generate several hundred input and output invoices.
- Two, types and sectors of business: Manufacturing businesses need to track costs, material imports and exports, and inventory; construction businesses need to break down costs by project; and foreign-invested enterprises (FDI) often have related-party transactions, leading to the requirement of preparing documentation to determine transfer pricing. Each industry group has a different level of operational complexity, and therefore different costs.
- Third, the scope of work in the contract: A package that only includes quarterly tax reporting will be significantly cheaper than a full-service accounting package that includes bookkeeping, financial statement preparation, year-end corporate income tax settlement, and ongoing consulting.
- Fourth, the number of employees and related obligations regarding insurance and personal income tax: The more employees a business has, the greater the workload involved in payroll processing and personal income tax settlement.
- Year, the state of the books at the start of the partnership: If there are any remaining errors in the previous period's accounting records, the service provider will need to spend extra time reviewing and cross-checking them, and the additional costs for this part are usually quoted separately from the regular service fee.
Reference price list for tax accounting services
The cost of tax accounting services is not fixed for all businesses but is determined based on the number of documents, business sector, complexity of operations, and scope of support.
Factors directly affecting service costs:
- Number of invoices/receipts: The number of input and output invoices per month is the biggest determining factor.
- Staff size: Affects payroll calculation and personal income tax settlement.
- Business sectors: Specialized sectors (Construction, Manufacturing, Import/Export) have more complex operations.
- Transaction complexity level: Involves related-party transactions, foreign investment, and large fixed asset transactions.
- Current accounting status: Is this a new business or a business that needs to review and complete its accounting records from previous years?
For easy visualization, you can refer to the following cost classification table:
| Service category | Number of invoices/month | Reference fee (VNĐ/month) |
| Startup Package | From 1 to 5 invoices | 1.500.000 – 2.500.000 |
| Standard Package | From 6 to 25 invoices | 2.500.000 – 3.500.000 |
| Professional Package | From 26 to 60 invoices | 3.500.000 – 5.000.000 |
| Enterprise Package | Over 60 invoices | Price quotation based on on-site survey. |
NOTEThe above price list is for reference only, excludes tax, and may be adjusted depending on the business sector, product quantity, and complexity of the transaction. Contact MAN today for free consultation and the most accurate quote!
Newly established business, no invoices yet.
At this stage, the price of tax accounting services is usually at its lowest because the workload mainly involves declaring business license fees and submitting blank tax returns on time. However, this is also the stage where businesses are most likely to be penalized if they choose cheap services but do not closely monitor the tax return submission schedule, as the late payment penalties are often many times higher than the cost savings.
Small businesses generate invoices regularly.
This is the most common group of clients for outsourced accounting services. Besides filing quarterly value-added tax returns, the service provider must also handle the complete accounting of documents, reconcile accounts payable and receivable, and prepare data for year-end financial statements. For this group, many businesses choose to separate this part of the process. prepare tax reports Subtotaling is recommended to optimize costs in the initial phase, before expanding to a full package.
Medium-sized enterprises and FDI enterprises with related-party transactions
This group accounts for the highest cost in the tax accounting service price list because the workload goes beyond just periodic tax filing. Businesses with related-party transactions, as regulated by tax management regulations for related-party transactions, must also prepare documentation to determine the price of related-party transactions, reconcile internal loan interest rates according to the arm's length principle, and this work requires a high level of expertise, which must therefore be accurately reflected in the service price.
How does the price of a comprehensive tax accounting service differ from the price of preparing individual tax reports?
Many businesses confuse these two concepts when comparing quotes from different suppliers, specifically:
- Individual tax reporting services: This only includes preparing and submitting periodic tax returns (VAT, corporate income tax, personal income tax). Businesses are still responsible for their own accounting, document storage, and the accuracy of input data. The price for this package is lower, but it comes with risks: if internal accounting data is incorrect, the resulting tax report will also be inaccurate.
- Full-service accounting: Includes the entire process from document processing, bookkeeping, preparing periodic tax reports, preparing financial statements, final corporate income tax settlement, and consulting on emerging business matters. Because it covers the entire accounting cycle... full accounting service While typically more expensive than in-house tax reporting services, businesses benefit from not having to employ internal accounting staff and reducing the risk of errors due to discrepancies between accounting and tax filing processes.
For businesses torn between these two options, the general practice is: if the business already has an in-house accountant but lacks dedicated tax filing personnel, a separate tax reporting package is sufficient; if the business does not have an accounting department, the solution... outsource accounting services This is the optimal solution in terms of both cost and data continuity.
Legal basis businesses need to know when hiring tax accounting services.
Accounting services will no longer be a conditional business sector from July 1, 2026.
According to Resolution No. 66.17/2026/NQ-CP on reducing and simplifying conditional investment and business sectors, effective from July 1, 2026, "accounting services business" has been removed from the list of conditional investment and business sectors. This means that the management mechanism has shifted from a "pre-approval" mechanism involving licensing and periodic inspections before operation to a "post-approval" mechanism based on the actual quality of services provided to the market.
For those who rent the service, this change has two sides:
- With more providers in the market, the pricing of tax accounting services has become more competitive.
- However, relying solely on a business license is no longer the only basis for evaluating a company's capabilities.
Businesses need to proactively assess the actual capabilities of their staff, including the experience and professional certifications of the accountants responsible for the records, instead of assuming that low prices automatically equate to high quality.
VAT rate applicable to tax accounting service invoices
According to Law on Value Added Tax No. 48/2024/QH15 and Decree 174/2025/ND-CPThe service group currently subject to the standard tax rate of 10% will have its tax rate reduced by 2%, to 8%, effective from July 1, 2025 to December 31, 2026, excluding certain specific service groups such as telecommunications, finance - banking, securities, insurance, and real estate business.
Accounting and tax services are not included in this exclusion group; therefore, invoices for accounting and tax services in the current period are still issued at the 8% tax rate. When comparing quotes between different providers, businesses should clearly ask whether the price includes value-added tax to avoid discrepancies during comparison.
Legal responsibilities when authorizing someone else to file and settle taxes.
Outsourcing tax accounting services does not mean transferring all legal responsibility. According to the general principles of tax law, taxpayers remain ultimately responsible for the accuracy and truthfulness of their declared data, even when they authorize another organization or individual to perform the task on their behalf.
In cases where the authorized party violates the regulations in Decree 125/2020/ND-CP on administrative penalties for tax and invoice violations, as amended and supplemented by Decree 310/2025/ND-CP and Decree 291/2026/ND-CP, depending on the circumstances, both the authorized party and the taxpayer may be jointly liable.
Therefore, tax accounting service contracts need to clearly define the scope of responsibility of each party, especially the compensation clause for errors resulting from the service provider's fault. This is a clause that businesses often overlook when focusing only on price comparisons.
Are low prices associated with risks? Identifying low-quality tax accounting services.
Unusually low tax accounting service fees compared to the general market rate often stem from one of the following reasons, and businesses need to carefully assess this before signing a contract:
- There is no permanent accountant in charge.The records were passed through many different people each period, leading to data fragmentation.
- Just complete the part where you submit the tax return on time.They failed to review the reasonableness of expenses and did not provide advice when new business transactions or tax risks arose.
- There is no systematic procedure for document archiving or data backup.This creates risks when records need to be cross-referenced during tax audits and inspections.
- Failure to keep up with changes in tax policies. In the context of numerous tax laws being constantly amended, an organization that does not invest in regular staff training is highly likely to misapply regulations that have expired.
The costs of rectifying these errors, including back taxes, late payment penalties, and the cost of hiring another firm to review all the accounting records, are in most cases many times higher than the initial price difference savings.
Why is the cost of hiring a tax accounting service often lower than maintaining an in-house accounting department?
When making comparisons, businesses need to set prices. tax accounting services In addition to the total operating costs of an in-house accounting position, these include: salary, social insurance, annual tax training costs, accounting software costs, recruitment costs when staff leave, and the risk of work disruption during the transition period.
For small and medium-sized enterprises (SMEs), the workload for accounting and tax matters is often insufficient to fully utilize the time of a full-time employee, resulting in higher costs per task compared to hourly rates. This is why most startups and medium-sized businesses choose outsourcing: costs are calculated based on the actual workload, while leveraging the expertise of a specialized team in handling diverse documentation rather than relying on the capabilities of a single individual.
5 criteria for choosing a tax accounting service provider that offers good value for money.
First, transparency regarding the scope of work in the quotation is essential. The quotation should clearly list the tasks to be performed, the reporting frequency, and any additional items beyond the scope of the contract.
Secondly, there should be a dedicated accountant and chief accountant who are knowledgeable about the specific industry of the business, rather than processing documents using generic templates.
Third, commit to staying updated on new tax policies and proactively alerting businesses when changes directly affect them.
Fourth, the contract should have clear liability clauses, particularly regarding the handling of errors or requests for explanations from tax authorities.
Fifth, the ability to scale services according to the business's growth, from basic tax reporting packages to comprehensive accounting packages and in-depth tax consulting when the business has related-party transactions or expands its operations overseas.
Conclude
There is no fixed price for tax accounting services that applies to all businesses. A fair price is one that accurately reflects the workload, comes with a clear commitment to responsibility, and demonstrates the actual professional competence of the team.
In a context where accounting services are no longer bound by business conditions as before, assessing the capabilities of a service provider before making a decision is more important than ever. If your business needs a quotation for tax accounting services based on actual records, from the number of invoices and industry to requirements regarding related-party transactions, the experts at MAN – Master Accountant Network are ready to conduct a free survey and consultation before your business makes a decision.
Contact MAN – Master Accountant Network For free support and advice!
Contact information MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- E-mail: man@man.net.vn
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- LinkedIn Founder: View expert Le Hoang Tuyen's LinkedIn profile.
Responsible for production and professional content review by: Mr. Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkHe is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.
Frequently Asked Questions about Tax Accounting Service Pricing
Does the price of tax accounting services include value-added tax?
It is necessary to clarify with the service provider. According to current regulations, accounting and tax services fall under the category subject to the value-added tax rate 8% (reduced from 10%) until December 31, 2026, so the quoted price may be listed excluding or including tax.
Why do two businesses of similar size receive different quotes for tax accounting services?
Because pricing is based on the actual volume of work: the number of invoices, the number of workers, the complexity of the industry, and the scope of work in the contract (tax reporting only or a complete package), not on the size of the registered capital.
Do businesses with related-party transactions have to pay higher prices for tax accounting services?
Yes. Businesses with related-party transactions require additional documentation to determine transfer pricing and review internal loan interest rates according to the arm's length principle. The workload and expertise required are higher, therefore the service fees are also higher than those of regular businesses.
Now that accounting services are no longer a conditional business sector, should businesses be more cautious when choosing a service provider?
Yes. According to Resolution 66.17/2026/NQ-CP, accounting services have been removed from the list of conditional business sectors and professions since July 1, 2026. Businesses can no longer rely solely on business eligibility certificates but need to proactively assess the actual capacity, experience, and professional certifications of their staff.
If a business hires tax accounting services, does it still bear legal responsibility?
Yes. Businesses, as taxpayers, remain primarily responsible for the accuracy and truthfulness of their declared data, even if they have delegated the task to a service provider. Administrative violations related to taxes and invoices are handled according to Decree 125/2020/ND-CP and its amending and supplementing decrees.
