Economic experts described this as a major shift in tax administration aimed at enhancing the efficiency of tax collection from the fast-growing online business sector, which still faces gaps in data transparency and tax declaration compliance.
These changes follow the passing of several amended tax laws, including the revised Law on VAT, Law on Corporate Income Tax, Law on Personal Income Tax and Law on Special Consumption Tax. The s are seen as a major reform...
Unlike familiar fees such as discounts, shipping or advertising fees, the "platform infrastructure fee" is a new charge applied by Shopee across the system.
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.
In the first five months of 2025, tax authorities collected VNĐ74.4 trillion (US$2.9 billion) from organisations and individuals engaged in e-commerce and other digital economy activities, up 55 per cent year-on-year.
The country’s e-commerce market surpassed US$25 billion last year, growing by 22 per cent year-on-year, and now accounts for approximately nine per cent of total retail sales in goods and consumer services.
According to a survey conducted by Lazada and Kantar, Việt Nam and Indonesia are leading Southeast Asia in AI adoption in e-commerce, followed by Singapore and Thailand.
The lack of regulations and businesses’ reluctance to engage in environmental protection efforts have made it difficult for Việt Nam’s e-commerce sector to transition to a greener model.
The Central Coordination Office for New-style Rural Development reports that 48 of 79 five-star OCOP products (60.7 per cent) have entered high-standard markets like the US, Europe, and Japan.
E-commerce is not only an opportunity for enterprises to boost revenue, but also a platform for Vietnamese firms to penetrate deeply into the global supply chains.
Many businesses have achieved remarkable growth by leveraging e-commerce platforms, while cross-border retail sales have surged with increasing participation from small and medium-sized enterprises (SMEs).
Non-compliance may lead to coordinated technical measures, such as app blocking and domain name restrictions, in collaboration with relevant authorities
As many as 412 e-commerce platforms have registered their tax information with Việt Nam’s tax authorities, according to information on a portal under the General Department of Taxation (GDT).