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Circular 55/2026/TT-BTC on Investment Forms: Key 2026 Updates for Businesses

On May 15, 2026, the Ministry of Finance promulgated Circular 55/2026/TT-BTC prescribing the forms of documents and reports related to investment activities in Vietnam and investment promotion. This represents a significant administrative reform regarding Vietnam investment forms, unifying the entire required paperwork system for foreign investors. For businesses navigating Circular 55/2026/TT-BTC on investment forms: key 2026 updates for businesses, this regulatory change streamlines everything from FDI company registration in Vietnam procedures to IRC amendment processes. This article outlines the new compliance requirements, updated investment reporting forms, and structural changes to Vietnam FDI procedures 2026 that foreign-invested enterprises must adopt.

Table of Contents

Quick summary of the new circular

Content New regulation
Issuing authority Ministry of Finance
Number 55/2026/TT-BTC
Date of issuance May 15, 2026
Main content Promulgation of new investment forms Vietnam 2026
Applicable to FDI enterprises, investors
Related dossiers IRC, ERC, investment amendment
Effective date May 15, 2026

Download full text of Circular 55/2026/TT-BTC

Download full text of Circular 55/2026/TT-BTC here:

Download

What does Circular 55/2026/TT-BTC regulate?

According to regulations, the circular promulgates a system of:

  • Investment registration dossiers
  • FDI company registration in Vietnam dossiers
  • IRC application Vietnam dossiers
  • ERC issuance dossiers
  • Investment Registration Certificate (IRC) amendment dossiers
  • Investment reporting forms
  • Investment promotion documents in Vietnam

The circular applies to many critical investment procedures, including:

  • Establishing foreign-invested enterprises
  • Registering capital contribution and share purchase
  • Amending investment projects
  • Changing investors
  • Amending investment capital
  • Changing project implementation locations

What forms does Appendix I of Circular 55 include?

Appendix I promulgates documents and reports directly related to investment activities in Vietnam, including:

FDI company registration forms

Applies to:

  • Foreign investors establishing enterprises in Vietnam
  • IRC application Vietnam procedures
  • Enterprise Registration Certificate (ERC) issuance procedures

Download the latest IRC application form (in Vietnamese) here:

Download

Investment registration certificate amendment forms

Includes forms for:

  • Amending investment capital
  • Amending project objectives
  • Changing investors
  • Changing project locations
  • Extending the operational term of investment projects

Download the 2026 investment certificate amendment form (in Vietnamese) here:

Download

Investment activity reporting forms

Applies to:

  • Periodic investment project reports
  • Investment supervision and evaluation reports
  • Operation reports of FDI enterprises

Download the new 2026 investment reporting forms (in Vietnamese) here:

Download

Under this new regulation, foreign investors carrying out FDI company registration in Vietnam procedures must use the latest unified Vietnam investment forms applicable nationwide. A foreign-invested enterprise establishment dossier typically includes:

IRC application dossier

  • Written request for investment project implementation
  • Investment project proposal
  • Legal documents of the investor
  • Documents proving financial capacity
  • Location lease agreement for project implementation
  • Technology explanation (if any)
  • Investment forms according to Circular 55/2026/TT-BTC

ERC application dossier

  • Enterprise registration application
  • Company charter
  • List of members/shareholders
  • Copies of the investor’s legal documents
  • Granted IRC
  • Power of attorney for carrying out enterprise procedures

Using the correct forms under Circular 55/2026/TT-BTC helps businesses minimize the risk of being requested to amend or supplement their investment dossiers.

Investment registration certificate amendment forms in 2026

Circular 55/2026/TT-BTC also issues a system of IRC amendment forms applicable to FDI enterprises and foreign investment projects in Vietnam.

Common cases requiring an IRC amendment include:

  • Amending investment capital
  • Changing investors
  • Changing project locations
  • Changing project objectives
  • Extending the operational term of investment projects

The IRC amendment dossier comprises:

  • Written request for investment project amendment
  • Report on investment project implementation status
  • Investor’s decision on project amendment
  • Documents proving the amended contents
  • Financial statements or documents proving financial capacity
  • IRC amendment forms according to Circular 55/2026/TT-BTC

Businesses must ensure they use the latest investment registration certificate amendment forms to secure prompt application processing.

Foreign investment processing times in 2026

Procedure Time
IRC application Vietnam 15 days
ERC issuance 3–5 days
IRC amendment 10–15 days

Latest investment forms Vietnam 2026

Circular 55/2026/TT-BTC synchronously promulgates various new investment forms applicable in 2026, including:

Form group Applicable content
IRC application Vietnam form Investment project registration
ERC issuance form Enterprise establishment
FDI enterprise registration form Foreign investors
IRC amendment form Investment project amendment
Capital contribution and share purchase registration form Foreign investors
Investment reporting forms Periodic project reporting
Investment promotion form Investment promotion programs

The new investment forms Vietnam 2026 are designed to be:

  • Easy for electronic declaration
  • Easy to integrate with the national investment data system
  • Synchronous with Vietnam FDI procedures 2026

Businesses and investors should proactively update to the latest investment forms to avoid legal risks and ensure compliance with current regulations.

Applicable subjects of Circular 55/2026/TT-BTC

The circular applies to:

  • Investors undertaking investment activities to establish new companies or purchase capital contributions in Vietnam
  • Enterprises carrying out procedures for IRC application Vietnam and ERC issuance
  • Companies carrying out procedures for IRC amendment
  • State management agencies for investment
  • Organizations and individuals involved in investment and investment promotion activities

The applicable groups include:

  • FDI enterprises
  • Foreign-invested companies
  • Industrial park management boards
  • Investment promotion centers
  • Law firms and foreign investment legal advisory organizations

Key highlights of Circular 55/2026/TT-BTC

Unification of all new investment forms

Circular 55/2026/TT-BTC replaces:

  • Circular 03/2021/TT-BKHDT
  • Circular 25/2023/TT-BKHDT
  • Circular 06/2025/TT-BKHDT

This helps businesses to:

  • Easily look up investment dossier forms
  • Synchronize forms for IRC/ERC issuance
  • Reduce errors when preparing FDI company registration in Vietnam dossiers

Standardization of investment registration certificate amendment dossiers

One of the areas most concerning businesses is the system for:

  • Investment registration certificate amendment forms
  • Investment project amendment forms
  • Investor change forms
  • Investment capital amendment forms
  • Investment project objective amendment forms

This is a group of procedures frequently utilized by FDI enterprises during their operations in Vietnam.

According to the latest compilation by Viet An Law, in 2026, there are up to 08 synchronously issued documents for investment registration certificate amendments.

Synchronization of electronic investment data

The new forms are designed to be:

  • Easily digitized
  • Easily declared online
  • Easily integrated through the online investment registration system into the National Foreign Investment Information System

The new forms assist enterprises and state management agencies in reducing dossier processing time, minimizing errors, and enhancing transparency in investment management.

  • Shorten processing times for IRC/ERC dossiers
  • Reduce requests to amend and supplement investment dossiers
  • Increase transparency in investment project management

What should businesses note when applying Circular 55/2026/TT-BTC?

What should businesses note when applying Circular 55/2026/TT-BTC?

What should businesses note when applying Circular 55/2026/TT-BTC?

From the effective date of the Circular (May 15, 2026), businesses must:

  • Update to the new FDI company registration forms
  • Update the IRC/ERC issuance procedure forms
  • Review investment certificate amendment dossiers
  • Avoid using expired old investment forms

Consequences of continuing to use old forms:

  • Dossiers requested for amendment
  • Prolonged processing times
  • Affected investment licensing schedules

What do IRC application Vietnam and ERC issuance dossiers for foreign investors include?

When establishing a foreign-invested company in Vietnam, investors typically must complete two steps:

  • Obtaining the Investment Registration Certificate (IRC)
  • Obtaining the Enterprise Registration Certificate (ERC)

IRC application Vietnam dossier

Dossier Content
Written request for project implementation According to the new 2026 form
Investment project proposal Objectives, capital, location
Investor’s legal documents Passport/Enterprise license
Financial proof Bank statements/Financial statements
Headquarters lease agreement Project implementation location

ERC issuance dossier

Dossier Content
Enterprise registration application According to the Law on Enterprise
Company charter Enterprise operation regulations
List of members/shareholders Owners of contributed capital
Granted IRC Investment dossier
Legal representative’s legal documents Citizen ID/Passport

Preparing a complete IRC/ERC application dossier using the new investment forms Vietnam 2026 will significantly shorten the investment licensing timeframe for foreign investors.

Frequently asked questions about Circular 55/2026/TT-BTC

Who does Circular 55/2026/TT-BTC apply to?

The circular applies to foreign investors, FDI enterprises, investment promotion organizations, and enterprises executing IRC/ERC issuance procedures in Vietnam.

Which documents does Circular 55/2026/TT-BTC replace?

The circular replaces Circular 03/2021/TT-BKHDT, Circular 25/2023/TT-BKHDT, and Circular 06/2025/TT-BKHDT.

Do 2026 IRC applications use the new forms?

Yes. When conducting IRC application Vietnam procedures, businesses and foreign investors must use the new Vietnam investment forms applicable from May 15, 2026.

What does an investment registration certificate amendment dossier include?

It includes:

  • Written request for project amendment
  • Report on project implementation status
  • Investor’s decision
  • Documents proving the amended contents

The new circular on investment forms Vietnam 2026 is a critical document that all FDI enterprises, foreign investors, and companies undertaking investment procedures in Vietnam must update in 2026. Utilizing the correct FDI company registration in Vietnam forms and IRC amendment forms will help businesses:

  • Mitigate legal risks
  • Save dossier processing time
  • Ensure compliance with the latest investment regulations

When does Circular 55/2026/TT-BTC take effect?

The circular takes effect from its date of issuance (May 15, 2026), applying to investment procedures, IRC/ERC application dossiers, FDI company registration in Vietnam dossiers, and investment registration certificate amendments in Vietnam.

Can FDI dossiers be submitted online?

Yes. Following the digital transformation trend in the investment sector, many foreign investment procedures can now be conducted via the online investment registration system.

Does amending investment capital require an IRC amendment?

Yes. If an FDI enterprise or foreign investor adjusts its investment capital, it typically must execute an IRC amendment procedure. The amendment dossier must utilize the new forms under Circular 55/2026/TT-BTC and be submitted to the competent investment registration agency.

Strictly applying the new investment form system under Circular 55/2026/TT-BTC holds significant meaning for FDI enterprises and foreign investors executing Vietnam FDI procedures 2026. Businesses should thoroughly review their IRC/ERC dossiers and project amendment forms to avoid legal risks and extended processing delays.

IRC/ERC issuance and FDI company registration services in Vietnam

During foreign investment dossier processing, many businesses face requests for dossier amendments due to using outdated forms or incorrectly declaring content under the new system. Therefore, Viet An Law provides support for:

  • Foreign investment consulting
  • FDI company registration in Vietnam
  • IRC application Vietnam and ERC issuance
  • IRC amendment services, investment registration certificate amendments
  • Capital contribution and share purchases for foreign investors
  • Preparation of investment reporting forms for FDI enterprises
  • Investment legal consulting in Vietnam

Businesses should carefully review their IRC/ERC dossiers and investment forms prior to submission to avoid amendment requests or prolonged processing times. Should you require specialized support, foreign investment attorneys at Viet An Law can assist in reviewing and standardizing your dossier in accordance with the Circular 55/2026/TT-BTC on investment forms: key 2026 updates for Businesses standards.

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