Vietnam To Tax Foreign E-Commerce Platforms

Vietnam’s tax administration framework for foreign e-commerce platforms has been updated with Decree No. 252/2026/ND-CP, which replaces Decree 117/2025/ND-CP. The new rules took effect on 1 July 2026 and expand tax withholding obligations for platform operators while clarifying compliance requirements for foreign suppliers earning revenue in the country.

Expanded Responsibilities for Platform Operators

Decree 252 requires e-commerce platforms with online ordering and payment functions to withhold and pay tax on behalf of sellers and foreign suppliers. This applies to domestic and international platforms, including those managed directly by owners or authorised organisations. The rules cover both business households and individuals.

Platform operators must withhold and pay VAT on each transaction generating domestic revenue. They also need to withhold and pay Personal Income Tax (PIT) for resident individuals on transactions generating revenue both inside and outside Vietnam. For non-resident individuals, PIT is withheld only on transactions generating revenue in Vietnam. Foreign suppliers are subject to VAT and Corporate Income Tax (CIT) withholding on each transaction generating revenue in Vietnam.

Where a platform has already withheld and paid VAT and CIT on behalf of a foreign supplier, the supplier is not required to separately declare and pay those taxes for the covered transactions.

Registration and Filing Requirements

Foreign suppliers generating taxable revenue in Vietnam are generally required to register for tax and electronic tax transactions. They must provide information on payment accounts used for transactions generating Vietnam-source revenue, including bank details, the country where the account is held, and the account number. A foreign supplier does not need to complete tax registration where all revenue generated in Vietnam is already subject to tax withholding and payment by an eligible Vietnamese organisation or e-commerce platform under Decree 252.

Platform operators must register for tax and use the electronic tax system to declare and pay withheld taxes. Foreign platform operators use their existing tax identification number and electronic tax transaction account. Platform operators generally declare withheld taxes monthly. For cancelled transactions or returned goods, the corresponding tax amounts may be offset against tax withheld and payable on other transactions.

Where a Vietnamese business organisation has already withheld and paid tax on a transaction carried out through an e-commerce platform with online ordering and payment functions, it must notify the platform electronically. The notification should contain the tax identification number of the organisation making the withholding, the amount of tax withheld and paid, and information on the seller or service provider.

Direct Compliance for Foreign Suppliers

Where a platform does not undertake withholding obligations, the foreign supplier remains responsible for maintaining supporting documentation for Vietnamese tax authorities. Foreign suppliers conducting business regularly must generally file and pay tax monthly, while those conducting business on a non-regular basis must file and pay tax for each occurrence of Vietnam-source revenue.