Foreign invested enterprises (FIEs) registered in Vietnam are required to submit reports on investment activities to the relevant investment registration authorities on periodic basis in accordance with the Law on Investment of Vietnam and other laws and regulations. The details are as follows:

1. Report on Implementation of Investment Project
   
   According to Article 72 of the Law on Investment and Decree No. 31/2021/ND-CP issued on 26 March 2021, FIEs shall submit online reports on implementation of investment project through the National Investment Information System (https://fdi.gov.vn), which including:
   
   

   (1)	Quarterly Reports: shall be submitted by the 10th of the first month of the quarter succeeding the reporting quarter, which shall specify the capital, net revenue, export, import, employees, taxes, amounts payable to state budget, use of land and water surface, etc.
   (2)	Annual Report: shall be submitted by 31st March of the following year, which shall specify the information on the quarterly reports, profit, income of employees, expenditures on and investment in scientific research and technology development, environmental protection, environmental issues resolution, origins of technologies used, etc.

   
   
2. Report on Supervision and Assessment of Investment Project
   
   According to Decree No. 29/2021/ND-CP issued on 26 March 2021, FIEs shall submit the following reports on supervision and assessment of investment project in paper form directly to the provincial investment registration authorities and agencies in charge of investment supervision and assessment.
   
   

   (1)	Semi-annual Report: shall be submitted by 10th July of the reporting year.
   (2)	Annual Report: shall be submitted by 10th February of the following year.
   (3)	A supervision and assessment report shall be submitted prior to adjustment of investment project.

FIEs may be subject to administrative fines ranging from VND20 million to VND50 million if they fail to submit reports on implementation of investment project and reports on supervision and assessment of investment project in accordance with the relevant laws and regulations.

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