The cost of accounting services in Vietnam in 2026 is being considered much more carefully by many small and medium-sized enterprise (SME) owners compared to a few years ago. This is directly due to a major institutional change, effective July 1st, 2026. Accounting Law 2015Currently consolidated in Consolidated Document 41/VBHN-VPQH dated March 31, 2026, all businesses are required to organize accounting work, prepare financial statements, and store documents according to the current accounting regulations, most recently the Circular 99/2025/TT-BTC Effective from January 1, 2026. This article systematizes the factors that make up the price of accounting services, a reference price range based on business size, and the legal risks to consider when choosing a service provider.
Summary of key aspects of accounting service pricing.
Accounting service fees are the charges businesses pay to a professional entity or individual to perform bookkeeping, financial reporting, and tax filing tasks on their behalf, as stipulated by the 2015 Accounting Law and the 2025 Tax Administration Law. This service is used to replace or supplement the internal accounting department and is most commonly applied to newly established businesses, small and medium-sized enterprises, and household businesses converting to enterprises. The need for this service arises as soon as the business receives its tax identification number and should be reviewed when the number of invoices or employees exceeds the capacity of the service package being hired.
What are the legal regulations regarding accounting service fees?
Vietnamese law does not set a fixed price for accounting services. The 2015 Accounting Law only stipulates the conditions for practicing, the scope of work, and the responsibilities of the service provider, while the price is determined by agreement between the two parties in the service contract.
In other words, the price of accounting services reflects the value of professional work such as recording economic transactions, preparing financial statements, settling corporate income tax, and being legally responsible for the accuracy of the data. This is a fundamental difference compared to a business hiring an individual without a professional accounting license.
What role do accounting services play in financial and tax management?
A reasonable accounting service fee should not be viewed as a purely expense. It is an investment in mitigating the risks of tax arrears, late reporting, or administrative penalties in the field of accounting.
According to Decree 41/2018/ND-CP, amended by Decree 132/2026/ND-CP effective from May 21, 2026, the maximum fine for an administrative violation in the field of accounting is VND 50 million for individuals and VND 100 million for organizations. For small businesses, a single fine for accounting errors can far exceed the total cost of hiring accounting services for an entire year.
Furthermore, accounting services also act as a bridge for businesses to stay up-to-date with policy changes, for example, the Tax Administration Law 2025, which takes effect from July 1, 2026, with many changes regarding the timing of revenue and expense recognition, and the electronic tax filing process.
What factors will determine the price of accounting services in 2026?
The cost of accounting services in the current market varies widely, from a few hundred thousand to tens of millions of VND per month. This difference stems from five main groups of factors.
How do the size and type of business affect the price of accounting services?
Micro-enterprises, which generate little inventory and have few input and output invoices, will have significantly lower prices compared to manufacturing companies with many fixed asset items and complex product costs. Foreign-invested enterprises (FDI) often have to pay higher prices due to bilingual reporting requirements and additional regulations on related-party transactions.
Number of invoices and transactions generated during the month
This is the most common pricing model in the market. Service packages are usually tiered, such as under 20 invoices, 20 to 50 invoices, and over 50 invoices per month. Businesses with a large number of banking transactions, multiple employees for payroll, and social insurance also drive up service prices accordingly.
Scope of work: Tax filing only or complete financial reporting package?
Some firms only handle monthly VAT and personal income tax returns, while comprehensive packages include detailed bookkeeping, year-end financial statement preparation, corporate income tax finalization, and ongoing consulting. The broader the scope, the higher the price, but the lower the risk of errors.
Tax risk level of the business sector
Businesses operating in the construction, real estate, import-export, or related-party transactions with parent companies abroad are often charged higher-than-average service fees. These are sectors frequently subject to tax audits, requiring service providers to possess extensive experience.
The competence and reputation of the service provider.
Firms with a team of experienced accountants and professional liability insurance in accordance with Article 28 of Decree 174/2016/ND-CP typically charge higher prices than newly established firms or self-employed individuals. This difference reflects the level of legal security that clients receive.
Reference price list for accounting services based on business size.
Below is a common price range for reference in the market. full accounting service In major cities, this applies to businesses engaged in normal business operations, excluding specialized sectors such as construction or import/export.
Reference price list for accounting services based on business size.
| Business size | Number of invoices/month | Reference price (VNĐ/month) |
| Newly established business, with no revenue yet. | 0-5 invoices | 500.000 – 1.000.000 |
| Small businesses, trade and services | 5 – 20 invoices | 1.000.000 – 2.500.000 |
| Medium-sized businesses with inventory | 20-50 invoices | 2.500.000 – 5.000.000 |
| Manufacturing, construction, and FDI businesses | Over 50 invoices | From 5,000,000 onwards |
Note: The price list above is for reference only. Actual costs will need to be quoted specifically based on the profile, industry, and complexity of each business. Please contact MAN – Master Accountant Network for a detailed quote!
What legal basis governs accounting services and the responsibilities of the service provider?
Adherence to the correct legal framework is a crucial factor in determining the true value behind an accounting service price. Below are the key documents businesses need to understand when choosing a service provider in 2026.
- Accounting Law 2015 (Law No. 88/2015/QH13) Consolidated in Consolidated Document 41/VBHN-VPQH dated March 31, 2026, which is the original document regulating the subjects, content of accounting work, and conditions for practicing the profession.
- Law No. 56/2024/QH15, Amendments and additions to several articles of the Accounting Law and many related laws will take effect from January 1, 2025.
- Law on Tax Administration 2025, Effective from July 1, 2026, replacing the 2019 Tax Administration Law, this law directly regulates the tax declaration and settlement process that accounting service providers must perform on behalf of businesses.
- Resolution 66.17/2026/NQ-CP and Resolution 66.18/2026/NQ-CP, Remove accounting services from the list of conditional business sectors effective July 1, 2026, and abolish the procedure for issuing Certificates of Business Eligibility under Articles 60 to 64 of the 2015 Accounting Law.
- Decree 174/2016/ND-CP, The regulations detailing certain provisions of the Accounting Law, including the requirement for professional liability insurance for accounting service businesses, remain in effect and are not subject to repeal.
- Circular 296/2016/TT-BTC, Guidelines for issuing, managing, and using Certificates of Registration for Accounting Services for individuals.
- Circular 99/2025/TT-BTC, This guideline outlines the new corporate accounting system, effective from January 1, 2026, replacing the old regulations under Circular 200/2014/TT-BTC.
- Decree 41/2018/ND-CP, Amended by Decree 132/2026/ND-CP, effective from May 21, 2026, stipulating the penalties for administrative violations in the field of accounting and independent auditing.
- Decree 123/2020/ND-CP and Decree 70/2025/ND-CP, Regulations regarding electronic invoices and documents directly affect the invoice processing procedures that accounting service providers perform monthly.
From the perspective of MAN – Master Accountant Network, the abolition of business requirements for accounting services from July 1, 2026, is a double-edged sword. Businesses have more options and more competitive prices, but at the same time, they must take responsibility for assessing the actual capabilities of their partners, instead of relying solely on licenses issued by state agencies as before.
Who should use professional accounting services instead of doing it themselves?
Not every business needs it. outsource accounting services The following three groups are often recommended to use a full-service accounting package instead of hiring an in-house accountant:
- The newly established business doesn't yet have enough revenue to pay a full-time accountant.
- Household businesses that are transitioning to a corporate model are unfamiliar with the bookkeeping procedures under the corporate accounting system.
- The company has a stable scale but wants to separate internal control functions from execution functions in order to reduce the risk of data fraud.
Conversely, large businesses with their own accounting departments typically only outsource independent audits or specialized consulting, such as handling related-party transactions or complex tax settlements.
Case study: The actual cost of choosing cheap accounting services on the market.
An e-commerce company in Ho Chi Minh City, established in early 2025, signed a contract for a full-service accounting service at a price of 500,000 VND per month, approximately 60% lower than the average price for a company of similar size. The service provider does not have permanent practicing accountants; they handle paperwork on a part-time freelance basis.
In its first year, the company was late in submitting its financial reports twice because the service provider failed to meet the deadline. In 2026, during a tax audit, it was discovered that the company had incorrectly accounted for several expenses lacking valid invoices, contrary to Decree 70/2025/ND-CP on electronic invoices.
Result: The company was ordered to pay back corporate income tax and was fined for administrative violations under Decree 41/2018/ND-CP, amended by Decree 132/2026/ND-CP, with the total fine and back taxes exceeding 40 million VND, many times higher than the savings gained from choosing lower service prices for two consecutive years. This demonstrates that cheaper accounting service prices do not necessarily mean lower overall costs.
Expert opinion: Common risks when choosing accounting services based on the cheapest price.
Experts at MAN, with 30 years of experience, note that the majority of disputes between businesses and accounting service providers stem from clients only comparing figures on price quotes while ignoring the actual scope of work involved. A low-priced package often limits the number of invoices processed, does not include consultation when there are official letters from the tax authorities, and does not take responsibility for compensation if errors occur.
From a tax risk management perspective in Vietnam, constantly changing accounting service providers whenever a cheaper price is found also poses risks to the continuity of accounting data between periods, especially when businesses have carry-forward balances from regulations such as interest expense limits or carried-forward losses. The solution from MAN – Master Accountant Network is to establish clear service contracts outlining scope, liability, and confidentiality commitments from the outset, rather than relying solely on the listed price.
Another common mistake is that FDI businesses apply accounting service fees based on domestic company rates, while the actual workload is much larger due to the requirement for parallel reporting according to both Vietnamese accounting standards and the standards of the parent company abroad.
Conclude
Accounting service prices in 2026 will no longer be tied to a rigid legal framework as in the past, as this profession officially leaves the list of conditional business activities. This opens up more options for businesses but also places a greater burden of assessment on the service buyers themselves. A reasonable price needs to be determined in relation to the scope of work, the team's capabilities, and the level of compliance with new regulations such as the 2025 Tax Administration Law or Circular 99/2025/TT-BTC.
If your business needs a long-term partner for tax settlement services, tax accounting servicesMAN – Master Accountant Network, a tax reporting and consulting service provider with over 30 years of experience, is ready to review your current records and provide solutions tailored to the size and actual tax risk level of each business.
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
- Google Business Profile: View MAN – Master Accountant Network's Google Business Profile
- 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 Accounting Service Pricing
Why will accounting service prices fluctuate significantly in the market starting July 1, 2026?
Because this industry is no longer included in the list of conditional business activities under Resolution 66.17/2026/NQ-CP, the number of suppliers has increased rapidly, leading to more intense price competition.
Do low accounting service fees affect the quality of financial reports?
It is highly likely. Low prices often come with a limited scope of work, posing a risk of errors and penalties under the amended Decree 41/2018/ND-CP.
What is the difference between the price of a full-service accounting package and the price of monthly tax filing services?
Monthly tax filing services, which only include preparing value-added tax and personal income tax returns and submitting them on time, are usually cheaper. Full-service packages, which include detailed bookkeeping, year-end financial statement preparation, and corporate income tax final settlement, are more expensive but reduce the risk of missing documentation during settlement.
If a business has not yet generated revenue or issued invoices, are they required to pay accounting service fees?
Yes, according to the 2015 Accounting Law, the obligation to declare taxes and report financial statements arises from the moment a business receives its tax identification number, even before generating revenue. The price for this case is usually at the lowest rate, around 500,000 VND per month, due to the relatively small workload.
Is the year-end tax settlement fee charged separately from the monthly accounting service fee?
It depends on the contract. Many firms include the fees for corporate income tax settlement and year-end financial statement preparation in their monthly package price, while some separate the fees into installments, usually equivalent to one to three months of regular service fees. Businesses need to clarify this point before signing a contract to avoid unexpected costs.
