Decree No. 219/2025/ND-CP provides that foreign employees transferred under the intra-corporate transfer (ICT) scheme may be exempt from obtaining a Work Permit when working in Vietnam. However, before the employee commences work, the sponsoring entity must complete the procedure for obtaining a Certificate of Exemption from Work Permit Requirements. The Decree also imposes stricter conditions for eligibility and specifies more detailed documentation requirements for this exemption.

What is an Intra-Corporate Transfer?

Point (b), Clause 13, Article 7 of Decree No. 219/2025/ND-CP clarifies the concept of an intra-corporate transfer. Accordingly, an intra-corporate transfer refers to the temporary assignment of a foreign employee by an overseas enterprise to work at its commercial presence in Vietnam. Where all statutory conditions are satisfied, the foreign employee is not required to obtain a Work Permit but must instead obtain a Certificate of Exemption from Work Permit Requirements.

Conditions for Work Permit Exemption under the Intra-Corporate Transfer Scheme

First, the overseas enterprise must have a commercial presence in Vietnam, which may take one of the following forms:

• A foreign-invested economic organization;
• A branch of a foreign trader;
• A representative office of a foreign trader; or
• An executive office of a foreign investor established under a Business Cooperation Contract (BCC).

Second, such commercial presence must operate within one of the 11 service sectors covered by Vietnam’s WTO Schedule of Specific Commitments on Services.

Third, the foreign employee must fall within one of the following eligible categories:

• Manager;
• Executive Director;
• Expert; or
• Technical Worker.

The employee must also satisfy the professional qualifications and work experience requirements prescribed under Vietnamese labor laws.

Fourth, the employee must have been recruited by the overseas enterprise and continuously employed for at least 12 months immediately prior to the transfer to Vietnam.

Dossier for Obtaining a Certificate of Exemption from Work Permit Requirements

Pursuant to Article 8 of Decree No. 219/2025/ND-CP, the application dossier generally includes:

• Application form in the prescribed format;
• Valid health certificate;
• Two (02) color photographs (4 cm × 6 cm) with a white background;
• Certified copy of the employee’s valid passport;
• Letter or decision assigning the employee to work in Vietnam;
• Documents evidencing the relationship between the overseas enterprise and its commercial presence in Vietnam;
• Documents proving that the employee has worked for the overseas enterprise for at least 12 consecutive months. Documents evidencing the employee’s period of employment may include: Employment contract; employment confirmation letter; payroll records; or other equivalent supporting documents.

Notes on Supporting Documents

Documents issued by foreign authorities or overseas enterprises must be consular legalized (unless exempt under an international treaty to which Vietnam is a party), translated into Vietnamese, and the translations must be notarized or certified in accordance with Vietnamese law.

Preparing a complete and properly formatted dossier will help minimize the risk of requests for supplementation or amendment by the competent authorities.