E-commerce platforms to collect and pay taxes for online sellers from July 1

E-commerce platforms in Việt Nam will be required to collect and pay value added tax (VAT) and personal income tax (PIT) on behalf of individual and household sellers, according to a new Government decree.

Starting from July 1, e-commerce platforms in Việt Nam will be required to collect and pay value added and personal income tax on behalf of individual and household sellers. — VNA/VNS Photo Phạm Minh Tuấn

HÀ NỘI — E-commerce platforms in Việt Nam will be required to collect and pay value added tax (VAT) and personal income tax (PIT) on behalf of individual and household sellers, starting from July 1, according to a new Government decree.

Decree 117/2025/NĐ-CP will take effect on July 1, aiming to tighten tax management on digital and e-commerce platforms.

Under the new rule, e-commerce platforms must calculate and withhold taxes at the point a transaction is successfully completed, and payment is confirmed by the buyer. The tax amount will be calculated based on fixed rates for revenue, depending on specific sectors.

The regulation is applicable to both foreign and domestic sellers.

For domestic sellers, the PIT rate is set at 0.5 per cent for goods, 2 per cent for services and 1.5 per cent for transport and associated services.

Non-resident sellers are subject to higher PIT rates, specifically 1 per cent for goods, 5 per cent for services and two per cent for transport and associated services. — BIZHUB/VNS

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