Starting from early 2026, Circular 99/2025/TT-BTC will officially replace Circular 200 as the accounting standard for Vietnamese enterprises. While many accounting software solutions are still updating, GTG CRM has already integrated a complete double-entry accounting suite compliant with TT99/2025 — all within the same sales, inventory, order, and CRM system you use daily. Every order, every invoice, every refund automatically generates a compliant journal entry, with no manual input and no discrepancies.
Latest Accounting Standards: TT99/2025 for Enterprises, TT133 for SMEs
On January 1, 2026, Circular 99/2025/TT-BTC officially takes effect, replacing Circular 200/2014 and its amendments TT75/2015, TT53/2016. The new standard upgrades the chart of accounts to 71 level-1 accounts, 113 level-2 accounts, and renames the "Balance Sheet" to "Statement of Financial Position (B01-DN)", aligning with international practices. The Income Statement now has the form code B02-DN.
GTG CRM supports both accounting regimes simultaneously:
- Enterprises: TT99/2025 — a complete chart of accounts according to the new standard, with form names matching B01-DN and B02-DN.
- Sole Proprietorships, SMEs: TT133/2016 — still in effect, small businesses can maintain it or voluntarily switch to TT99 from the beginning of the fiscal year.
Enterprises closing their books for 2025 under TT200 can still use the TT200 chart of accounts for year-end settlement purposes. GTG CRM retains all three sets — TT99, TT133, and TT200 (archived) — to support the specific needs of each business at different stages.
Problems Enterprises Are Facing
| Old Method | Consequences |
|---|---|
| Sales on GTG CRM, accounting on MISA/separate software | Double entry, prone to discrepancies, costs of 2 software |
| Issuing invoices in one place, recording in another | Difficult revenue reconciliation with invoices at period-end |
| P&L, Balance Sheet reports made in Excel | One wrong cell, the whole table is off; not real-time |
| Manual recording of refunds, returns | Forgetting to reverse Cost of Goods Sold (COGS) → incorrect profit/loss |
| VAT filing requiring aggregation from multiple files | Hours spent each period, tax risk of errors |
GTG CRM consolidates everything into a single data source: orders → invoices → journal entries → financial reports, automatically and seamlessly.
Full Double-Entry Accounting — Compliant with Latest VAS
Chart of Accounts fully compliant with VAS TT99/2025 for enterprises or TT133 for SMEs. In accordance with the new regulations of TT99, businesses can add detailed accounts specific to their business operations without requiring prior approval.
Journal Entries: each transaction debits and credits in balance; the system rejects entries to non-existent or inactive accounts, ensuring a clean ledger.
Posting Rules: define which transaction posts to which account — set up once, applied automatically forever.
Accounting Periods: close/open periods, control recording by month/quarter/year, preventing entries into locked periods.
Multi-National Chart of Accounts (12 Countries)
Not just Vietnam — GTG CRM has pre-built chart of accounts templates for Vietnam + 11 international countries: USA (US/GAAP), France (FR/PCG), Japan (JP/JGAAP), Korea (KR/K-IFRS), Germany (DE/SKR04), UK (GB/FRS102), China (CN/CAS), and Southeast Asia including Singapore (SFRS), Malaysia (MFRS), Indonesia (PSAK), Thailand (TFRS).
AI-assisted setup: AI suggests a chart of accounts suitable for your business type and country, setting it up in minutes instead of days.
CSV Import/Export: import your existing chart of accounts, or export it for internal review and storage.
1-click Reset: start over when needed, no data mess.
This is an ideal choice for businesses with international branches, subsidiaries, or cross-border sales — each workspace uses the accounting standard specific to that country.
Real-time Financial Reporting: P&L, Statement of Financial Position & VAT Filing
View instantly within the portal:
Income Statement (B02-DN) — revenue, cost of goods sold, profit by period, compliant with TT99/2025 form.
Statement of Financial Position (B01-DN) — assets, liabilities, equity. This is the official new form name under TT99/2025, replacing the old name "Balance Sheet".
Trial Balance — check all account balances before closing the period, immediately detecting unbalanced entries.
VAT Declaration form — aggregated for the filing period, no need to combine from multiple sources.
All reports are generated from actual journal entries — no Excel aggregation needed, no waiting for the accountant to summarize.
Export Reports to PDF & Excel — Send to Banks, Auditors, Management
Besides viewing directly on screen, you can download financial reports in PDF or Excel format directly from the portal, without copying-paste or taking screenshots.
PDF Export: create professional-looking documents for signing, stamping, and sending to banks (loan applications require signed financial statements), auditors, management, or investors. PDFs retain the table layout, column headers, and summary figures exactly as displayed on screen.
Excel Export (XLSX): accountants receive a clearly structured spreadsheet — for further aggregation, pivot tables, inter-period comparisons, or cross-checking with internal systems without re-entering data.
All available reports — Income Statement, Statement of Financial Position, Trial Balance, VAT Filing — support export in both formats. Currency and date formatting in exported files adhere to the workspace's locale (Vietnam: dot for thousands separator, comma for decimal separator, Vietnamese Dong).
Flexible Revenue Recognition
Choose the revenue recognition timing that best suits your business model, configured directly in Accounting Setup:
| Option | Recognize revenue when... | Suitable for |
|---|---|---|
| INVOICE (default) | Invoice is issued | Retail, services, most businesses |
| DELIVERY | Goods are delivered / shipped (transfer of control) | Businesses recognizing revenue upon actual delivery |
The system automatically matches revenue with Cost of Goods Sold (COGS) in the correct period — profit/loss reports are always accurate, with no end-of-period adjustments needed.
Refunds & Returns — Perfectly Automated Accounting
Refunds and returns are where ledgers are most prone to errors, especially when calculating COGS for partial amounts. GTG CRM automatically handles each case:
Payment refunds, deposit refunds, purchase returns — each type generates journal entries with the correct corresponding accounts, avoiding confusion.
COGS reversal on a partial basis — if 3 out of 10 products are returned, only the COGS for those 3 products is reversed, not the entire order.
Cancellation of electronic invoices via S-Invoice (Viettel) or MISA: the system automatically generates corresponding reversal entries — ledgers and invoices always match, no manual edits required.
No-Code Accounting Automation
A catalog of accounting automations that you can opt-in based on your needs (opt-in), not requiring all to be enabled at once:
- Automatically create invoices from orders.
- Automatically generate journal entries for transactions.
- Recognize revenue by period.
- Process refunds and returns.
The Debit/Credit postings can be adjusted directly on the "Create Journal Entry" node of the workflow — a single place for configuration, no programming or technical support contact needed.
Integrated with the Entire GTG CRM Ecosystem
The Accounting Suite is not a standalone module — it's directly connected to the actual business workflow:
- Completed Orders → generate invoices → generate revenue and COGS entries.
- Inventory shipment → record COGS using FIFO method.
- Electronic Invoices issued or cancelled → corresponding journal entries and reversals.
- CRM links each transaction to customers, with clear accounts receivable for each partner.
| Benefits | Description |
|---|---|
| Single Platform | Sales → Invoices → Accounting → Reports, no separate accounting software needed |
| Eliminate Double Entry | Each transaction generates automatic entries — save time, reduce errors |
| Real-time Financial Reports | P&L, Statement of Financial Position, Trial Balance, VAT ready anytime |
| Compliant with Latest VAS | TT99/2025 (enterprises) and TT133 (SMEs) — peace of mind for settlement and audits |
| PDF & Excel Export | Professional documents to send to banks, auditors, management directly from CRM |
| International Expansion | 12 countries CoA — ready for branches, subsidiaries, cross-border sales |
| Cost Savings | Eliminate fees for separate accounting software and end-of-period Excel reconciliation tools |
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