Conditions for establishing retail establishments of foreign-invested economic organizations established in Vietnam are specified in Article 22 Decree No. 09/2018/ND-CP as follows:

Conditions for setting up retail establishments

1. Set up the first retail facility

a) Have a financial plan to set up a retail facility;

b) No overdue tax debt in case it has been established in Vietnam for 1 year or more;

c) Location of retail establishment in accordance with relevant planning in the geographical market area.

2. Establish a retail facility in addition to the first retail facility

a) In cases where economic needs testing is not required:

Meet the conditions specified in Clause 1 of this Article.

b) In case an economic needs test must be performed:

- Meets the conditions specified in Clause 1 of this Article;

- Meets the economic needs test criteria specified in Clause 2, Article 23 of this Decree.

Accordingly, retail establishments of foreign-invested economic organizations established in Vietnam are allowed to owe overdue taxes, however, if they have been established in Vietnam for 1 year or more, they are not allowed to owe taxes. out of date.