The study analyses the country background, emissions trends, ongoing activities and barriers relating to the implementation of the Nationally Determined Contribution (NDC) of Viet Nam under the UNFCCC. A special emphasis is laid on further mitigation potentials. Fields of mitigation assessed are efficiency, the setting of right incentives for the upscaled deployment of renewables and emissions reductions in the transport sector. The planned increase in coal use – contrary to mitigation ambition in other fields – is assessed in relevance and perspective.