Vietnam has introduced a new tax administration framework for e-commerce and digital business activities, expanding tax withholding and payment obligations for platform operators while clarifying the compliance requirements of foreign suppliers earning revenue in Vietnam.

As Vietnam’s digital economy continues to expand, tax authorities are strengthening oversight of income generated through e-commerce platforms and cross-border digital activities. On 30 June 2026, the government issued Decree No. 252/2026/ND-CP (Decree 252), providing detailed guidance on the implementation of the 2025 Law on Tax Administration and introducing updated rules for e-commerce platforms, digital platforms, and foreign suppliers.

Decree 252 took effect on 1 July 2026, and replaced Decree No. 117/2025/ND-CP, which previously governed tax administration for household and individual businesses operating through e-commerce and digital platforms.

The new framework expands the responsibilities of platform operators and establishes clearer rules for foreign suppliers that generate Vietnam-source revenue through e-commerce and other digital activities.

Tax obligations for e-commerce and digital platforms

Under Decree 252, e-commerce platform operators with online ordering and payment functions are responsible for withholding and paying tax on behalf of certain sellers and foreign suppliers operating through their platforms.

The rules cover platforms operating both domestically and internationally, including platforms managed directly by their owners or by authorised organisations or individuals.

For business households and individuals, platform operators are required to:

  • Withhold and pay VAT on each transaction generating domestic revenue;
  • Withhold and pay PIT for resident individuals on transactions generating revenue both inside and outside Vietnam; and
  • Withhold and pay PIT for non-resident individuals on transactions generating revenue in Vietnam.

For foreign suppliers, platform operators must withhold and pay VAT and CIT on each transaction generating revenue in Vietnam.

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

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Foreign suppliers earning revenue

Decree 252 introduces significant changes to the tax compliance obligations applicable to foreign suppliers conducting e-commerce and digital business activities in Vietnam.

Where an e-commerce platform is responsible for tax reporting, the platform must collect transaction information, determine the applicable tax, withhold, declare, and pay VAT and CIT on behalf of the foreign supplier.

In such cases, the foreign supplier is not required to separately declare and pay VAT and CIT in Vietnam for transactions already covered by the platform’s tax withholding and payment obligations.

Where the platform does not undertake these obligations, the foreign supplier remains responsible for:

  • Tax registration;
  • Tax declaration;
  • Tax payment; and
  • Maintaining supporting documentation for the Vietnamese tax authorities.

Decree 252 also provides for different filing frequencies depending on the supplier’s business model. Foreign suppliers conducting business regularly must generally file and pay tax monthly, while those conducting business on a non-regular basis must generally file and pay tax for each occurrence of Vietnam-source revenue.

Foreign suppliers must also provide information required to determine whether transactions generate revenue in Vietnam. This may include payment information, customer residency information, and access information such as IP addresses or telephone-related data.

See also: Vietnam E-Commerce Sector Outlook: Key Growth Trends

Tax registration requirements for foreign suppliers

Foreign suppliers generating taxable revenue in Vietnam through e-commerce and other digital activities are generally required to register for tax and electronic tax transactions.

However, a foreign supplier does not need to complete tax registration where all of its revenue generated in Vietnam is already subject to tax withholding and payment on its behalf by an eligible Vietnamese business organisation or an e-commerce platform under Decree 252.

When registering for tax, foreign suppliers must provide information on payment accounts used for transactions generating Vietnam-source revenue. This may include:

  • Bank or payment account details;
  • The country where the account is held;
  • Account number or account identifier;
  • Account holder name; and
  • Account currency.

Foreign suppliers may also authorise an organisation operating lawfully in Vietnam or a tax agent to carry out tax registration, declaration, and payment procedures on their behalf.

See also: Vietnam’s E-Commerce Law 2025: Key Provisions and Implications

Timing of tax withholding

For e-commerce platform operators, tax withholding occurs when the platform confirms that a transaction has been successfully completed and accepts payment under its platform procedures.

For Vietnamese organisations purchasing goods or services from foreign suppliers or non-resident individuals, the withholding point is generally the time of payment to the supplier.

Tax is calculated based on the applicable percentage tax rate on the revenue arising in Vietnam.

Where the nature of a transaction cannot be determined from available platform data as goods, services, or a specific category of service, the applicable tax calculation may be based on the highest relevant percentage rate prescribed under the relevant tax laws.

Avoiding duplicate tax withholding

Decree 252 provides a mechanism to prevent the same transaction from being subject to tax withholding twice.

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 sufficient information to identify the transaction, including:

  • Tax identification number of the organisation making the withholding;
  • Transaction or order number;
  • Transaction value;
  • Amount of tax withheld and paid; and
  • Information on the seller or service provider.

Both the Vietnamese organisation and the platform operator must retain relevant information and supporting documents and provide them to the tax authority when requested.

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Tax declaration and payment by platform operators

Platform operators subject to withholding obligations must register for tax and use the electronic tax system to declare and pay the taxes withheld on behalf of sellers and foreign suppliers.

Foreign platform operators use their existing tax identification number and electronic tax transaction account to declare and pay withheld taxes.

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.

Vietnamese organisations that withhold tax on behalf of foreign suppliers or non-resident individuals generally declare the tax on each occurrence, although where multiple transactions arise during a month, they may be declared monthly in accordance with the applicable rules.

Direct tax compliance by foreign suppliers

Where a foreign supplier remains responsible for its own tax obligations, it must directly register, declare, and pay tax through Vietnam’s tax administration information system.

Foreign suppliers conducting business regularly must generally:

  • File tax returns monthly;
  • Calculate VAT and CIT in accordance with the applicable tax laws;
  • Determine Vietnam-source revenue using the prescribed transaction information; and
  • Maintain the information used to determine the Vietnam-source nature of transactions for tax inspection purposes.

Foreign suppliers conducting business on a non-regular basis generally file and pay tax on each occurrence of Vietnam-source revenue.

Foreign suppliers that cease business activities in Vietnam must notify the tax authority and complete their outstanding tax obligations.

Supporting documentation and transaction data

Decree 252 places greater emphasis on transaction-level data and documentation.

Platform operators must retain:

  • Business transaction data;
  • Information used to determine taxable amounts;
  • Details of tax withheld from foreign suppliers, household businesses, and individual businesses; and
  • Other relevant information requested by the tax authority.

Foreign suppliers must also retain the information used to determine whether transactions generate revenue in Vietnam.

This means businesses should ensure that their tax compliance systems can capture, reconcile, and retain transaction-level information across ordering, payment, customer, and seller systems.

Updated compliance considerations for businesses

The new framework requires foreign suppliers and e-commerce platform operators to reassess their existing tax compliance arrangements.

Key areas to review include:

  • Tax registration: Determine whether the foreign supplier or platform is required to register separately, or whether all relevant revenue is already subject to withholding and payment on its behalf.
  • Transaction data: Ensure systems capture the information required to determine Vietnam-source revenue.
  • Tax withholding: Review the point at which transactions are considered successfully completed and payment accepted.
  • Tax filing frequency: Update processes to accommodate monthly or transaction-based filing where applicable.
  • Tax reconciliation: Establish procedures to account for cancelled transactions and returned goods.
  • Supporting documentation: Ensure transaction and tax records are retained and can be provided to the tax authority when requested.
  • Duplicate withholding controls: Coordinate between platform operators and Vietnamese businesses where both parties may otherwise have withholding obligations.
  • Authorisation arrangements: Foreign suppliers that appoint local representatives or tax agents should review the scope of their authorisation and related responsibilities.

Key implications of Decree 252

Decree 252 represents a shift towards more transaction-level and data-driven tax administration for Vietnam’s digital economy.

For foreign suppliers, the key question is whether their Vietnam-source transactions are already covered by a platform’s withholding and payment obligations. Where they are, the supplier may avoid separate tax declaration and payment for those transactions. Where they are not, the supplier remains responsible for direct tax registration, filing, payment, and supporting documentation.

For e-commerce and digital platform operators, the new framework increases the importance of integrating tax compliance into transaction and payment systems. Businesses should review their platform architecture, data flows, tax registration status, filing procedures, and internal controls to ensure compliance with the rules effective from 1 July 2026.

This article was originally published on 22 April 2026. It was last updated on 12 August 2026.