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Vietnam VAT obligations on sales by foreign online sellers may come into force on December 5

A new Vietnam law extending VAT to online sales from foreign sellers may come into effect on December 5, 2020, following the publication of an extensive legislative Decree (126/2020/ND-CP). This document contains details of particular interest to foreign online sellers with sales in the South-East Asia country.

The 266-page Decree details VAT (at 10%) compliance measures on sales by foreign online sellers to Vietnam-based consumers.


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