Accounting Reports - Vietnam Accounting
| Lines of Code | 13561 |
| Technical name | l10n_vn_viin_account_reports |
| License | OPL-1 |
| Website | https://viindoo.com/apps/modules/18.0/l10n_vn_viin_account_reports |
| Read description for | v 10.0 v 11.0 v 12.0 v 13.0 v 14.0 v 15.0 v 16.0 v 17.0 v 19.0 |
| Required Apps | Invoicing (account) Discuss (mail) |
| Included Dependencies | Accounting & Financial Reports Account Counterparts Viindoo Base Vietnam Chart of Accounts - Circular 99 and 133 Accounting Foundation Legal Invoice Number |
| Extensions | Accounting Reports - Vietnam Accounting - Fixed Asset Disposals Accounting Reports - Vietnam Accounting - Foreign Trade Accounting Reports - Vietnam Accounting - Recurring Deferred Revenue |
VAS templates for Vietnam
Vietnam Accounting Reports (VAS)
Prebuilt Statement of Financial Position (B01-DN), Profit & Loss (B02-DN) and Cash Flow Statement (B03-DN) under Circular 99, the Circular 133 forms (B01a-DNN, B01b-DNN, B02-DNN, B03-DNN), sales and purchase invoice lists, and required ledgers/books that comply with Circular 99/2025/TT-BTC and Circular 133/2016/TT-BTC.
What this module does
Extends to_account_reports and l10n_vn_viin to provide Vietnam Accounting Standards reports required by the Ministry of Finance.
- VAS Chart of Accounts aligned with Circular 99/2025/TT-BTC and Circular 133/2016/TT-BTC.
- Financial statements: Statement of Financial Position (B01-DN), Profit & Loss (B02-DN), Cash Flow Statement (B03-DN) for Circular 99; B01a-DNN, B01b-DNN, B02-DNN, B03-DNN for Circular 133.
- Statement of Financial Position: cash per account, bank overdrafts as short-term borrowings, unmatched bank statement lines as other payables or other receivables, and a preparer's note on the short-term classification.
- Cash Flow Statement: line 70 equals line 110 of the Statement of Financial Position for any period, with other receipts and payments broken down by counterpart account.
- Trial Balance: debit and credit per partner and per legal entity for accounts flagged "Has balance at both debit and credit?".
- Invoice lists: Reporting > Invoice Lists offers a Sales Invoice List and a Purchase Invoice List in Excel format.
- Audit-ready ledgers and books (S38, S03a, S03b, S07, S08) with PDF/XLSX export.
Vietnam Accounting Standards reports Statement of Financial Position, Profit & Loss, Cash Flow Statement, sales and purchase invoice lists, and statutory ledgers/books with PDF/XLSX export.
Financial Reports Customization Customize financial reports to your needs
Pre-Sales Question
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apps.support@viindoo.comTechnical requirement
- Odoo 18 Community Edition.
- Prerequisites: to_account_reports, l10n_vn_viin, and to_legal_invoice_number.
- Uninstall Odoo default Accounting Reports to avoid conflicts.
- Legal context: the module covers report templates and accounting books related to Circular 99/2025/TT-BTC and Circular 133/2016/TT-BTC.
Changes log
- v0.1.10 - Updated the description to match the manifest, and added Circular 99/2025/TT-BTC coverage effective from 01 January 2026.
Who should use this module?
Need VAS-compliant financial packs for board meetings and banking submissions.
Require statutory ledgers, VAT invoice lists, and downloadable evidence for audits.
Compare periods across B01/B02/B03 statements and export XLSX for analysis.
This guide is for accountants and accounting administrators of companies that keep their books under Circular 99/2025/TT-BTC or Circular 133/2016/TT-BTC.
Installation
- Navigate to Apps.
- Search with keyword l10n_vn_viin_account_reports.
- Press Install.
Note: To have a full feature-related observation of this module, you need to install the Accounting app.
Instructions
Instruction video: Accounting Reports - Vietnam Accounting
The statements, books and invoice lists of a Vietnamese company are under Accounting ‣ Reporting. The screenshots in this guide show the top-level menu named Invoicing, which is the name it carries when only the Invoicing features are installed.
The menu groups the reports as follows:
- Statement Reports: Balance Sheet, Profit and Loss and Cash Flow Statement. The Report selector at the top of a statement chooses the form: on a company using the Circular 99/2025/TT-BTC chart of accounts, Statement of Financial Position (B01-DN) - C.99, Profit and Loss (B02-DN) - C.99 and Cash Flow Statement (B03-DN) - C.99; on a company using the Circular 133/2016/TT-BTC chart, Balance Sheet (B01a-DNN), Balance Sheet (B01b-DNN), Profit and Loss (B02-DNN) and Cash Flow Statement (B03-DNN).
- Audit Reports: General Ledger and Trial Balance.
- Vietnam Accounting Reports: Account Detail Sheet (S38-DN), General Journal (S03a-DN), Ledger (S03b-DN), Account Cash Book (S07-DN) and Account Bank Deposit Book (S08-DN).
- Invoice Lists: Sales Invoice List and Purchase Invoice List.
Configuration of financial reports
To verify how a statement is built, go to Accounting ‣ Configuration ‣ Management ‣ Accounting Reports (available to accounting managers) and open the statement.
- If you know the building method related to financial reports, you can study and configure them properly.
Open a line to see its code, its grouping and its formula.
Statement of Financial Position (B01-DN, B01a-DNN, B01b-DNN)
Open Accounting ‣ Reporting ‣ Statement Reports ‣ Balance Sheet. The figures below apply to the three forms of the statement; the line codes differ per form and are given for each.
Cash per account
Line 111.1 (Cash on hand and demand deposits; 110.1 on B01a-DNN and B01b-DNN) is built account by account: unfold it to see each cash and bank account on its own row. Only accounts with a debit balance are listed. An overdrawn account, one with a negative balance, is not listed here and is not netted against the other accounts: it is reported as a loan under the bank overdraft line described below.
Line 111.2 (Money in transit; 110.2 on B01a-DNN and B01b-DNN) holds the money-in-transit account and the internal transfer account. They keep their sign, so a credit balance reduces the line.
Bank overdrafts
A bank account in overdraft is shown as a loan, under Bank overdrafts: line 321.2 on B01-DN, 316.2 on B01a-DNN and 416.2 on B01b-DNN. It is part of the short-term borrowings line (321, 316 and 416 respectively). Unfold it to see each overdrawn account with its amount.
Unmatched bank statement lines
Bank statement lines that are not matched yet sit on the bank suspense account. They are shown on the statement instead of being left out:
- a line of money received goes to other payables: line 320 on B01-DN, 315 on B01a-DNN and 415 on B01b-DNN;
- a line of money paid out goes to line 137 (Shortages awaiting settlement) on B01-DN, 135 on B01a-DNN and 134 on B01b-DNN.
Preparer's note
At the bottom of Statement of Financial Position (B01-DN) - C.99 (the Circular 99/2025/TT-BTC variant of the Balance Sheet), under line 420b, the report prints a note headed Preparer's note. It is not part of the official B01-DN form. It tells the reader that, for seven pairs of short-term and long-term indicators (codes 133/214, 135/215, 314/333, 316/334, 317/336, 320/338 and 322/343), the balance arising from entries without a payment term is shown entirely under the short-term indicator, so the long-term indicator may be zero or lower than the actual amount. It adds that the company must disclose its actual classification principle in the Notes to the Financial Statements (B09-DN).
The note wraps in full on screen, in the printed PDF and in the XLSX export. It only appears on this report; the Profit and Loss (B02-DN) and Cash Flow Statement (B03-DN) reports and the Circular 133/2016/TT-BTC forms do not carry it.
To see it, open the Balance Sheet for a company using the Vietnam chart of accounts under Circular 99/2025/TT-BTC, choose Statement of Financial Position (B01-DN) - C.99 in the Report selector and scroll to the end of the report.
Cash Flow Statement (B03-DN, B03-DNN)
Open Accounting ‣ Reporting ‣ Statement Reports ‣ Cash Flow Statement.
- Closing cash. Line 70 (Cash and cash equivalents at the end of the period) equals line 110 of the Balance Sheet at the end of the same period, for any period you choose: a month, a quarter or a year.
- Other receipts and payments. Line 06 (other cash receipts from operating activities) and line 07 (other cash payments for operating activities) can be unfolded: lines 06.1 and 07.1 list the amounts by counterpart account, so you can see which account each receipt or payment came from.
- Bank overdrafts. Movements on a bank overdraft appear in the financing section: line 33.2 (Increase in bank overdrafts) under line 33 (Receipts from borrowings), and line 34.2 (Decrease in bank overdrafts) under line 34 (Payments to settle loan principals).
- Sale of a fixed asset. When you sell an asset with the Sell button of its form (Accounting ‣ Reporting ‣ Management ‣ Assets) and the customer pays the resulting invoice, the amount collected goes to line 22 (Proceeds from disposals of fixed assets and other long-term assets), not to the receipts from sales of goods. This needs the module Accounting Reports - Vietnam Accounting - Fixed Asset Disposals.
On Cash Flow Statement (B03-DNN) (Circular 133/2016/TT-BTC), lines 23, 24 and 25 carry the wording of that Circular: Payments for loans and equity investments in other entities, Recovery of loans and equity investments in other entities and Interest on loans, dividends and profits received.
Trial Balance
Open Accounting ‣ Reporting ‣ Audit Reports ‣ Trial Balance.
Receivable and payable accounts can carry a debit balance and a credit balance at the same time (customers who owe you and customers who paid in advance, for example). Accounts with the option Has balance at both debit and credit? switched on, such as 131 Trade receivables and 331 Trade payables, are balanced partner by partner, within each legal entity, before the totals are taken. The account therefore shows its debit balances in the Debit columns and its credit balances in the Credit columns, instead of one netted figure. All other accounts are balanced per company.
Invoice Lists
Open Accounting ‣ Reporting ‣ Invoice Lists ‣ Sales Invoice List or Purchase Invoice List.
- Choose Month or Quarter under Types, then pick the month or the quarter. The dialog opens on the previous month; when you choose Quarter, it proposes the previous quarter. You can also edit Date from to set any period.
- Press Print Excel to download the list.
Both lists include the posted invoices and credit notes of the period.
- The sales list has one section per VAT rate. Taxes whose tax group has the VAT Exempt option switched on are listed in their own section, VAT Exemption Goods & Services, instead of at 0%.
- The purchase list has one section per VAT deduction category.
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