E-COMMERCE TAX HANDBOOK SERIES SUPPORTING ONLINE BUSINESS COMPLIANCE

E-commerce taxation is receiving increasing attention in online business management. To help business households, individuals, and organizations on e-commerce platforms fulfill their tax obligations in compliance with the law, the Tax Department has issued four operational handbooks under Government Decree No. 117/2025/NĐ-CP on tax administration for e-commerce business activities.

This handbook series not only clarifies legal provisions but also simplifies administrative procedures, enhances transparency, and supports taxpayers in conveniently fulfilling their Value-Added Tax (VAT) and Personal Income Tax (PIT) obligations.

Handbook 1: E-commerce Platform Management Organizations

Provides detailed guidance for domestic e-commerce platform operators, including:

• Obligations to declare, withhold, and pay taxes on behalf of business households/individuals.

• Methods to determine revenue, tax rates, and the time of withholding.

• Procedures to comply with tax laws.

Handbook 2: Digital Platform Operators and Foreign Organizations

Applies to both domestic and foreign digital platforms with payment functions or other digital economic activities. Key contents include:

• How to withhold and pay VAT and PIT on behalf of taxpayers.

• Step-by-step process from identifying tax obligations to completing e-filing.

• Ensuring alignment between international and domestic regulations.

Handbook 3: Resident Households/Individuals Operating on Platforms Without Payment Functions

Guidance for resident households/individuals in Vietnam doing business on e-commerce platforms without direct payment functions:

• Tax registration using the forms prescribed in Circular No. 86/2024/TT-BTC.

• Tax declaration and payment via the Tax Department’s e-portal.

• Simplified procedures enabling taxpayers to take a proactive approach.

Handbook 4: Non-resident Individuals and Resident Individuals with Revenue in Vietnam

Applicable to:

• Non-resident individuals earning income from goods and services consumed in Vietnam.

• Resident individuals operating on platforms without payment functions.

The handbook provides:

• Principles for declaring and paying VAT and PIT as a percentage of revenue.

• Fully digital procedures for tax code registration, e-declaration, and online payment.

3. Benefits for E-commerce Taxpayers

• Transparency and clarity: Clear, specific content helps prevent misinterpretation of regulations.

• Time savings: Streamlined administrative procedures with full e-support.

• Encouraging voluntary compliance: Assists households, individuals, and organizations in fulfilling tax obligations accurately and on time.

• Business-friendly approach: Demonstrates the tax authority’s commitment to supporting the sustainable growth of the digital economy.

The issuance of these four operational handbooks under Decree No. 117/2025/NĐ-CP marks an important step forward in e-commerce tax administration. This handbook series serves not only as an effective legal enforcement tool but also as a practical support solution for all business entities in the digital era.

E-commerce taxpayers are encouraged to regularly update and apply the guidance provided in these handbooks to ensure compliance and maximize the benefits of electronic tax processes.

Source: Nha Dau Tu