Vietnam requires e-commerce platforms to pay taxes on behalf of selllers starting 2025
Starting January 1, 2025, e-commerce and digital platforms will be required to declare and pay taxes on behalf of sellers operating on their platforms, according to Vietnam's amended Law on Tax Administration.
On Friday, the country's parliament, the National Assembly, passed nine amendments to the law with nearly 93% of the vote.
Under the revised law, both domestic and foreign e-commerce platforms and digital service providers must deduct and pay taxes on behalf of their sellers and declare the deducted tax amounts.
If a seller is not eligible for tax deduction and payment by the platform, the seller must directly register, declare, and pay taxes.
The government will issue detailed guidelines on the procedures and responsibilities for tax declaration and payment.

E-shopping has become increasingly popular in Vietnam in recent years. Photo courtesy of Tuoi Tre (Youth) newspaper.
Additionally, international suppliers operating on e-commerce and digital platforms, like Facebook, Apple, TikTok and Google must either directly register and pay taxes in Vietnam or appoint an authorized representative to do so.
Addressing concerns raised during discussions, Le Quang Manh, Chairman of the Finance and Budget Committee, noted that some had opposed the removal of the phrase "no permanent establishment in Vietnam" for foreign suppliers, saying it might be inappropriate.
However, the Ministry of Finance defended the change, stating it aligned with international trends and would ensure fairer tax management.
It argued that the amendment would provide a legal framework for tax authorities to compel foreign suppliers to register and pay taxes through the Electronic Information Portal for Foreign Suppliers, reducing tax losses in the e-commerce and digital sectors.
Currently, sellers on platforms like Shopee, Lazada, and TikTok Shop are responsible for self-declaring and paying taxes. The platforms are only required to provide seller information to tax authorities.
Since the launch of the Electronic Information Portal in March 2022, 102 foreign suppliers, including Meta (Facebook), Google, TikTok, and Netflix, have registered and paid over VND18.6 trillion ($734 million) in taxes. Vietnamese authorities have deducted and paid an additional VND 4.05 trillion ($160 million) on behalf of suppliers.
For domestic e-commerce platforms, tax collection began this year, with Hanoi alone collecting VND35 trillion ($1.38 billion) by early November.
The newly passed law also introduces penalties for independent auditors. Violators, whether individuals or organizations, may face administrative sanctions, criminal prosecution, or state-imposed measures, depending on the severity of the violation. Compensation for damages will also be required as stipulated by law.
The maximum fine for auditing violations is VND2 billion ($78,906) for organizations and VND1 billion ($39,453) for individuals, with a five-year statute of limitations. The government will issue detailed regulations regarding these sanctions.
During earlier discussions, there were suggestions to increase the maximum fine to twice the current level and shorten the statute of limitations to two years due to a shortage of auditors relative to market demand.
However, the Standing Committee of the National Assembly determined that the maximum fines would apply only to serious violations, short of criminal prosecution. The government has been tasked with assessing the impact and outlining specific penalties in a forthcoming decree.
- Read More
Over 86 mln bank accounts in Vietnam to be terminated from September 1
More than 86 million bank accounts that have not been biometrically authenticated or have been 'frozen' for a long time will be deleted starting September 1 to prevent fraud and cybercrime.
Banking - Sat, July 19, 2025 | 12:02 pm GMT+7
Malaysia boosts investment in green technology, digital transformation
Malaysia is unlocking high-impact investments at the intersection of sustainability and digital transformation, a key priority under the MADANI government’s green growth agenda.
Southeast Asia - Sat, July 19, 2025 | 11:59 am GMT+7
Indonesia expands retail network in Asia to boost exports
Indonesia has opened 2,400 retail stores in the Philippines and plans to expand into Malaysia, Bangladesh, and other Asian countries, Indonesian Trade Minister Budi Santoso said on Thursday.
Southeast Asia - Sat, July 19, 2025 | 11:57 am GMT+7
Southeast Asia IPO performance in Jan-June
The first half of 2025 saw a measured rebound in Southeast Asia’s capital markets, underpinned by stabilizing macroeconomic conditions and renewed momentum in larger IPOs, particularly in Malaysia and Indonesia, write Deloitte analysts.
Consulting - Sat, July 19, 2025 | 11:41 am GMT+7
Vietnam's fund management market must be transparent, sustainable to allure investors: experts
To spur the growth of Vietnam’s fund management industry, an open, transparent and fair playing field is needed for all participants, experts said at a seminar hosted by The Investor on Thursday.
Finance - Sat, July 19, 2025 | 9:32 am GMT+7
More data center investment to be poured into Vietnam: Cushman & Wakefield
Vietnam is an ideal destination for data center investment and the country is expected to see further interest from international investors, according to consultancy firm Cushman & Wakefield.
Companies - Sat, July 19, 2025 | 9:00 am GMT+7
Vietnam's Ministry of Science and Technology works with Google to explore digital transformation, AI
The Vietnamese Ministry of Science and Technology (MoST) has been working with Google to explore deeper cooperation in digital transformation, AI, and support for small and medium-sized enterprises (SMEs).
Companies - Sat, July 19, 2025 | 12:01 am GMT+7
Thailand hopes for US tariffs at levels comparable to other regional countries
Thai Deputy Prime Minister and Minister of Finance Pichai Chunhavajira on Friday expressed his expectation that the U.S.'s final reciprocal tariff rate imposed on Thailand's exports will align closely with other countries in the region, likely settling at approximately 20%.
Southeast Asia - Fri, July 18, 2025 | 11:53 pm GMT+7
Vietnam's central bank to assess compliance of banks in risk management
The State Bank of Vietnam (SBV) will deploy monitoring measures and tools to assess the compliance of commercial banks in implementing requirements related to risk management, especially compliance with Basel III international banking standards, an SBV official said on Wednesday.
Banking - Fri, July 18, 2025 | 11:49 pm GMT+7
Malaysia aims to play key role in implementing ASEAN Power Grid
Malaysia is expected to assume a key role in the implementation of the ASEAN Power Grid (APG) starting next year, leveraging its strategic advantages to lead the regional initiative aimed at integrating electricity transmission networks across Southeast Asia.
Southeast Asia - Fri, July 18, 2025 | 11:36 pm GMT+7
Tran Duc Thang assigned to be acting Minister of Agriculture and Environment
Vietnam's Prime Minister Pham Minh Chinh has assigned Tran Duc Thang, a Party Central Committee member and standing Deputy Chief Inspector of the Government, to be acting Minister of Agriculture and Environment, starting from Thursday.
Politics - Fri, July 18, 2025 | 11:28 pm GMT+7
Gasoline vehicle market stalls as consumer sentiment wavers
While the electric vehicle (EV) market is gaining momentum, dealers of gasoline-powered cars and motorbikes, both new and used, in Hanoi are facing a wave of order cancellations, vehicle returns, and even deposit forfeiting.
Companies - Fri, July 18, 2025 | 7:48 pm GMT+7
E10 fuel rollout marks key step in Vietnam’s green energy transition
From January 1, 2026, all gasoline distributed across Vietnam must contain 10% ethanol, marking a pivotal milestone in the country’s shift toward green energy and its long-term carbon neutrality goals.
Companies - Fri, July 18, 2025 | 7:40 pm GMT+7
Vietnam's consumer finance major F88 wins M-CRIL’s gold-level client protection certification
F88 Investment JSC (F88), a pioneering enterprise in the field of alternative finance in Vietnam, has once again reaffirmed its position by receiving the prestigious Gold-Level Client Protection Certification (CPC) from M-CRIL.
Companies - Fri, July 18, 2025 | 4:36 pm GMT+7
HCMC faces shortfall of 179,000 new apartments: Savills
Ho Chi Minh City aimed to develop approximately 235,000 new housing units for the 2021-2025 period, but only 24% of this target has been achieved, leaving the city short by 179,000 units.
Real Estate - Fri, July 18, 2025 | 4:09 pm GMT+7
Telecom giant Viettel proposes $317 mln wind power project in central Vietnam
Military-run telecom heavyweight Viettel is proposing a 198 MW wind power project in the central province of Quang Tri, with four separate plants and a total cost of $317 million.
Energy - Fri, July 18, 2025 | 3:54 pm GMT+7