Vietnam Enforces New Tax Withholding Rules for E-commerce Platforms Starting July 2025

• Vietnam introduces new tax rules for e-commerce and digital platform sellers starting 1 July 2025
• Decree No. 117/2025/ND-CP was issued on 9 June 2025
• Affected parties include e-commerce and digital platform managers, resident and non-resident sellers, and tax authorities
• Platform operators must withhold and remit VAT and PIT for transactions
• VAT rates: Goods 1 percent, Services 5 percent, Transport and related services 3 percent
• PIT rates for residents: Goods 0.5 percent, Services 2 percent, Transport and related services 1.5 percent
• PIT rates for non-residents: Goods 1 percent, Services 5 percent, Transport and related services 2 percent
• Taxes must be withheld immediately upon transaction confirmation
• Platform managers report and remit taxes monthly
• Sellers must provide accurate tax information and are responsible for other taxes
• Sellers with taxes withheld by platforms are exempt from declaring and paying VAT and PIT for those transactions
• Decree effective from 1 July 2025

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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