(according Decree 19/2026/ND-CP and 96/2026/ND-CP)
According to the latest Deadline alert: New FDI investment report regulations in Vietnam 2026, starting from March 31, 2026, significant changes under Decree 19/2026/ND-CP and Decree 96/2026/ND-CP have redefined investment monitoring schedules. These updates directly impact the compliance obligations of foreign investors and enterprises. To help you navigate the upcoming FDI reporting deadline Vietnam, Viet An Law provides this essential update on Vietnam investment reporting regulations. Our guide to the new FDI investment report requirements will ensure your business maintains proactive compliance and effectively mitigates legal risks during its operations.
According to Clause 1, Article 3 of Decree 19/2026/ND-CP, “Investment supervision” is the activity of monitoring and inspecting investment. Investment supervision includes:
Essentially, an investment monitoring report is a document that summarizes the activities of monitoring, inspecting, and evaluating investment projects on a regular or ad hoc basis, according to plan.
Previously, regulations on investment monitoring reports were stipulated in Decree 29/2021/ND-CP.
However, from January 14, 2026, Decree 29/2021/ND-CP was replaced by Decree 19/2026/ND-CP. Decree 19/2026/ND-CP was amended and supplemented by Decree 96/2026/ND-CP, effective from March 31, 2026.
Therefore, from March 31, 2026, the new regulations on investment monitoring reports will apply under Decree 19/2026/ND-CP amended by Decree 96/2026/ND-CP.
According to Article 94 of Decree 19/2026/ND-CP, supplemented by Clause 6 of Article 99 of Decree 96/2026/ND-CP, the types of investment monitoring reports, categorized by implementing entity, include:
The entity is obligated to submit investment monitoring reports
From March 31, 2026, Article 99 of Decree 96/2026/ND-CP amends and supplements several provisions in the newly issued Decree No. 19/2026/ND-CP related to investment monitoring reports, such as:
The deadline for submitting investment monitoring reports from March 31, 2026
The deadline for submitting investment monitoring reports in 2026 is stipulated in accordance with each entity and each specific type of monitoring report. Based on Clause 11, Article 94 of Decree 19/2026/ND-CP, amended and supplemented by Decree 96/2026/ND-CP, the deadline for submitting investment monitoring reports is stipulated as follows:
| No. | Reporting entities | Detailed timeline for investment monitoring reports | ||
| Quarterly report | 6-Month report | Annual report | ||
| 1 | Program/Project Owners & Investors | Before the 10th day of the first month of the following quarter | Before July 10th of the reporting year | Before February 10th of the following year |
| 2 | Investment Registration Authorities | Before the 15th day of the first month of the following quarter | Before February 20th of the following year | |
| 3 | Ministries, Sectors, Localities & State-Owned Enterprises | Before the 20th day of the first month of the following quarter | Before March 1st of the following year | |
| 4 | Community investment monitoring boards | Before the 10th day of the first month of the following quarter | ||
| 5 | Vietnam Fatherland Front Committees (Communal level) | Before February 10th of the following year | ||
| 6 | Vietnam Fatherland Front Committees (Provincial level) | Before February 20th of the following year | ||
| 7 | Ministry of Finance | Within the year (National scope) | ||
The current investment monitoring report template is specifically guided by Article 4 of Circular 05/2023/TT-BKHDT.
How to submit investment monitoring reports online?
Investment monitoring reports are submitted online in accordance with the guidelines in Article 5 of Circular 05/2023/TT-BKHĐT:
Based on Article 10 of Decree 122/2021/ND-CP, the act of failing to implement the periodic investment monitoring and evaluation reporting regime will be subject to a fine ranging from 30,000,000 VND to 50,000,000 VND. Furthermore, the offending party will be compelled to implement the prescribed periodic investment monitoring and evaluation reporting regime.
| Criteria | Investment monitoring report | Investment project report |
| Legal basis | Decree 19/2026/ND-CP, as amended and supplemented by Decree 96/2026/ND-CP | Decree 96/2026/ND-CP |
| Entities | – Program owners, project owners, and investors.
– Investment registration authorities. – Ministries, sectors, localities, and state-owned enterprises. – Community investment monitoring boards. – Vietnam Fatherland Front Committees at communal and provincial levels. – Ministry of Finance. |
– Economic organizations implementing the investment project (FIEs, etc.). – Investment registration authorities. |
| Reporting content | Depending on the specific agency and report type, the content varies and must comply with Article 94 of Decree 19/2026/ND-CP (as amended by Decree 96/2026/ND-CP). | Depending on the specific agency and report type, the content varies as regulated in Article 94 of Decree 96/2026/ND-CP. |
| Submission deadlines | Periodic: Quarterly, Semi-annually, or Annually. | Periodic: Quarterly or Annually. |
Viet An Law Firm provides comprehensive consulting and support services related to investment monitoring reporting, including:
With a team of experienced lawyers and specialists, Viet An Law is committed to providing fast, accurate, and effective solutions, helping clients fully comply with legal regulations and minimize risks during investment activities.
The above is a deadline alert: New FDI investment report regulations in Vietnam 2026, according to Decree 19/2026 & 96/2026. For clients requiring consultation and support in preparing investment monitoring reports or related legal procedures, please contact Viet An Law for detailed advice and professional, reliable services.
