On October 27, 2025, the Minister of Finance issued Circular 99/2025/TT-BTC guiding the Enterprise Accounting Regime.
Specifically, the Minister of Finance has provided guidance on the Enterprise Accounting Regime from 2026.
For example, Article 4 of Circular 99/2025/TT-BTC stipulates the currency unit in accounting as follows:
(1) “Currency unit in accounting” is Vietnamese Dong (national symbol is “đ”; international symbol is “VND”) used to record accounting books, prepare and present the Financial Statements of enterprises. In case an enterprise mainly receives and spends in foreign currency, and meets the factors specified in (2), (3), (4), it can choose a foreign currency as the accounting currency to record in accounting books and is responsible for that choice before the law.
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(2) Enterprises shall base on the following factors to determine the accounting currency:
- The currency that mainly affects the selling price of goods and services and is usually the currency used to list the selling price of goods and services and make payments;
- The currency that mainly affects labor costs, raw material costs, production costs, other business costs and is usually the currency used to pay for those costs.
(3) In case, based on the factors in (2), the enterprise has not yet determined the currency unit in accounting, the following factors will also be considered as the basis for determining the currency unit in accounting of the enterprise:
- Currency unit used to mobilize financial resources (currency unit used when issuing debt instruments, capital instruments, etc.);
- Currency unit regularly obtained from business activities and used for storage.
(4) The currency unit in accounting reflects transactions, events, and conditions related to the operation of the enterprise. After determining the currency unit in accounting, the enterprise must not change it, unless there is a major change in management and business activities leading to a material change in those transactions, events, and conditions.
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