As of April 22, 2026, navigating company formation in Vietnam comes with updated post-licensing compliance requirements. With the promulgation of new regulations in Decree 19/2026/ND-CP, Decree 96/2026/ND-CP, and Circular 44/2026/TT-BTC, the investment monitoring and evaluation reporting regime for foreign-invested enterprises (FDI) has undergone significant changes towards stricter enforcement and digitalization. These regulations not only clarify reporting obligations but also standardize templates and execution deadlines. Below, Viet An Law will clarify the latest regulations on the FDI investment monitoring report (2026): guide & filing to help businesses easily apply them in practice.
| Report type | Submission deadline |
| Quarterly report | Before the 10th of the first month of the quarter following the reporting quarter |
| Semi-annual report | Before July 10 of the reporting year
(Reporting data is calculated from January 1 to June 30 of the reporting year) |
| Annual report | Before February 10 of the following year
(Reporting data is calculated from January 1 to December 31 of the reporting year) |
| Report on adjusting programs and projects | Submit the report before submitting the adjustment of programs and projects |
What is an FDI investment monitoring report?
According to Clause 1, Article 3 of Decree 19/2026/ND-CP, “investment monitoring” is the activity of tracking and inspecting investments. Investment monitoring includes:
At the same time, according to Article 94 of Decree 19/2026/ND-CP, as supplemented by Clause 6, Article 99 of Decree 96/2026/ND-CP, investors implementing projects using non-public state capital and other capital sources (including FDI) are among the subjects responsible for implementing the investment monitoring and evaluation reporting regime.
Thus, the FDI company monitoring report can be understood as:
“A document prepared and submitted to the competent authority by a foreign investor or a foreign-invested economic organization, aiming to provide information on the implementation status of an investment project, serving the monitoring, inspection, and evaluation activities of the state management agency.”
Circular 44/2026/TT-BTC was issued to replace the previous Circular No. 05/2023/TT-BKHDT, regulating investment monitoring report templates with the following content:
| Template No. | Report Name |
| Template No. 01 | Full-year overall investment monitoring and evaluation report |
| Template No. | Report Name |
| Template No. 02 | Initial evaluation report |
| Template No. 03 | Periodic monitoring and evaluation report during the investment implementation phase (6 months, full year) |
| Template No. 04 | Mid-term or phase evaluation report |
| Template No. 05 | Monitoring and evaluation report before adjusting the investment project |
| Template No. 06 | Ad-hoc evaluation report |
| Template No. 07 | Investment completion evaluation report |
| Template No. 08 | Periodic monitoring and evaluation report during the exploitation and operation phase (full year) |
| Template No. 09 | Impact evaluation report |
| Template No. 10 | Summary report on the monitoring and evaluation of investment projects under management in the year |
| Template No. | Report Name |
| Template No. 11 | Periodic monitoring and evaluation report during the investment implementation phase (6 months, full year) |
| Template No. 12 | Periodic monitoring and evaluation report during the exploitation and operation phase (full year) |
| Template No. | Report Name |
| Template No. 13 | Report on monitoring and evaluating the investment project implementation status (quarterly, full year) |
| Template No. 14 | Report on monitoring and evaluating the investment status (quarterly, full year) |
| Template No. 15 | Ad-hoc evaluation report |
| Template No. 16 | Monitoring and evaluation report before adjusting the investment project |
| Template No. 17 | Completion evaluation report |
| Template No. 18 | Impact evaluation report |
| Template No. | Report Name |
| Template No. 19 | Report on the status of community investment monitoring |
In the case of investment projects using non-public state capital at state-owned enterprises, the project owner and investor shall update information, data, and the reporting regime in accordance with Article 7 of Circular 44/2026/TT-BTC:
In the case of other projects using non-public state capital, the project owner shall update information, data, and the reporting regime in accordance with Article 5 of Circular 44/2026/TT-BTC:
Pursuant to Clause 11, Article 94 of Decree No. 19/2026/ND-CP, as amended and supplemented by Decree No. 96/2026/ND-CP, the deadline for submitting the FDI company monitoring report is regulated as follows:
Latest filing deadlines for FDI investment monitoring reports
Note: From March 31, 2026, Article 99 of Decree No. 96/2026/ND-CP amended and supplemented several provisions of the newly promulgated Decree 19/2026/ND-CP related to investment monitoring reporting, such as:
Penalties for failing to fully comply with the monitoring reporting regime
Project owners, investors, and component project owners who fail to fully implement the reporting regime as prescribed will be handled for violations in accordance with Article 97 of Decree No. 19/2026/ND-CP.
For public investment programs and projects, and projects using non-public state capital, if the project owner or investor fails to fully implement the reporting regime, the head of the agency or unit acting as the program owner, project owner, investor, Director of the Project Management Board, and officials assigned to monitor and evaluate the investment of the program owner or project owner must be handled for violations as follows:
In case of violating regulations on the reporting regime, public investment projects will only be allocated planned capital and disbursed after processing the violation and supplementing the missing contents or reports as prescribed.
Enterprises that fail to update the investment monitoring and evaluation report will be subject to administrative penalties in accordance with Article 10 of Decree 122/2021/ND-CP, with a fine ranging from 20,000,000 VND to 30,000,000 VND.
FDI enterprises must comply 100% online through the Professional Information System. The new regulations have eliminated the submission of periodic paper reports.
Reporting is carried out on the Professional Information System of the Ministry of Finance, at the account registration address: https://taikhoan.mof.gov.vn.
Enterprises access the system, declare information, and:
Account issuance time: 01 working day.
It is not mandatory. However, having a digital signature makes registering and using the system faster and more convenient.
Enterprises need to track the exact deadlines to avoid violations.
Yes. This is a mandatory legal obligation for investors and project owners after successful company formation in Vietnam.
Professional services typically include:
Get free consultation today to ensure your FDI investment monitoring report (2026): guide & filing is submitted on time, strictly follows the law, and minimizes risks for your business. Contact Viet An Law at: 09 61 37 18 18.
