Effective from 31 March 2026, Decree No. 96/2026/ND-CP officially comes into force, introducing one of the most significant changes in state investment management: all FDI projects and enterprises with foreign-invested capital are now required to submit quarterly investment activity monitoring reports.
This is a completely new requirement compared to the previous regulations, which only mandated semi-annual and annual reports. Pursuant to Article 94, Clause 2 of Decree 96/2026/ND-CP, economic organizations implementing investment projects must submit quarterly monitoring reports to the investment registration authority and the local state statistics management agency.
Submission deadline for quarterly reports: Before the 10th day of the first month of the following quarter.
Example: The Q1/2026 report must be submitted by 10 April 2026.
Why has the quarterly reporting requirement been introduced?
Decree 96/2026/ND-CP serves as the implementing decree for the 2025 Law on Investment, marking a strong shift from the “pre-approval” mechanism to the “post-audit” mechanism. The requirement for quarterly investment monitoring reports enables state authorities to promptly and effectively monitor project implementation, capital disbursement, budget contributions, and compliance with investment commitments — rather than relying solely on periodic checks every six months or annually as before.
What does the quarterly FDI investment monitoring report include?
Pursuant to Article 94, Clause 2 of Decree 96/2026/ND-CP, the quarterly report must contain the following key indicators:
- Progress of project implementation and capital disbursement
- Net revenue
- Export and import turnover
- Employment situation, wages, and contributions to employees
- Amounts paid to the state budget (taxes and other payments)
- Land and water use status and fulfillment of environmental commitments
The quarterly report is concise and focuses on the basic operational indicators of the quarter. In contrast, the annual report (Article 94, Clause 3) will include additional details such as profit, research and development costs, environmental protection costs, and the origin of technology.
Submission method and practical notes
- Submission method: 100% online via the National Investment Information System.
- Applicability: All FDI projects and foreign-invested enterprises (regardless of scale).
- Consequences of non-compliance: Late submission, incomplete, or inaccurate declaration may result in administrative penalties in accordance with regulations on violations of statistical reporting and investment regimes.
Many FDI enterprises are concerned that this new administrative burden will increase their workload. However, proper and timely quarterly reporting also enables enterprises to proactively monitor project performance, facilitating easier access to investment incentives, project extensions, or amendments to the Investment Registration Certificate when needed.
Conclusion: From Q2/2026 onwards, FDI enterprises in Vietnam will be required to submit additional quarterly investment monitoring reports pursuant to Article 94, Clause 2 of Decree 96/2026/ND-CP, with a fixed deadline before the 10th of the first month of the following quarter. FDI enterprises should immediately prepare their internal data systems and reporting procedures to avoid penalty risks and ensure full compliance from the first reporting period.
For comprehensive and free consultation on FDI INVESTMENT MONITORING REPORTS UNDER DECREE 96/2026/ND-CP, please contact Siglaw Firm:
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