Responsibilities of Facilities Subject to GHG Inventory Requirements: Reference Roadmap

Reporting roadmap under the 2022 regulatory framework. The milestones below relate to that framework, which has since been amended. Use the current facility list, sector guidance and applicable rules for an actual compliance decision.

Legal framework

• Law on Environmental Protection No. 72/2020/QH14.
• Decree 06/2022/NĐ-CP on GHG mitigation and ozone-layer protection.
• Circular 01/2022/TT-BTNMT on climate-change implementation matters.
• Decision 01/2022/QĐ-TTg identifying the sectors and facilities covered by the original inventory requirements.

Decree 06/2022/NĐ-CP was amended by Decree 119/2025/NĐ-CP. Reference: official publication of the amendment.

Reporting roadmap

• Before 31 March 2023: supply prior-year activity data and related information to the relevant authority.
• Before 31 March 2025: prepare the facility inventory report for 2024 for provincial appraisal, with the original framework describing a two-year cycle.
• Before 1 December 2025: complete and submit inventory results under the reporting procedure.
• 2023–2025: develop mitigation measures suited to the facility and measure their results under relevant guidance.
• Before 31 December 2025: prepare the 2026–2030 mitigation plan under the original roadmap.
• From 31 March 2027: report annually on the previous year's mitigation performance.

These milestones reproduce the historical roadmap; they are not a current filing calendar. The facility's obligations, authorities and deadlines need to be checked against the amended framework.

Reporting forms

• Facility inventory report: Form 06, Appendix II of the original Decree 06/2022/NĐ-CP.
• Mitigation plan: Form 02, Appendix IV.
• Mitigation report: Form 02, Appendix III.

Check the currently applicable form before preparing a submission.

Enforcement references

Article 45 of Decree 45/2022/NĐ-CP provides for warnings for specified failures to submit reports, VND 5–10 million for specified inaccurate or incomplete reporting, and VND 30–50 million for specified failures to prepare reports or improper appraisal activities.

These are historical excerpts, not an assessment of a particular company's liability. The applicable provision, subject, amendments and any individual-versus-organisation distinction must be considered before a penalty amount is applied.

When should a business start preparing?

Start by identifying whether the facility is covered, the reporting period and the required data. Early preparation helps assign responsibilities and obtain reliable information from meters, purchase records, production records and other sources.

Even a team familiar with the framework may need help coordinating data collection across departments and reporting periods. A consistent process reduces gaps and avoids having to reconstruct evidence at the end of the year.

ITVC's support

ITVC supports surveys, activity-data collection, emissions calculations, uncertainty assessment and reporting in an agreed scope. Contact the team with facility information, existing inventory records and the reporting requirement to plan the next steps.

Explore ITVC's GHG inventory service.