- Vietnam establishes VAT and personal income tax withholding obligations for e-commerce platforms
- Government issues Decree 117/2025/ND-CP for tax management on e-commerce platforms
- Applies to organizations managing e-commerce platforms, resident and non-resident individuals conducting business on these platforms, and tax authorities
- Organizations managing e-commerce platforms must withhold and pay VAT and personal income tax for transactions generating revenue domestically
- Withholding occurs upon successful transaction confirmation and payment acceptance on the platform
Source: baochinhphu.vn
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.
