Boosting Revenue and Fairness: VAT Collection on Low-Value Goods via Express Delivery in Vietnam

After 8 months of implementing VAT collection on low-value goods via express delivery, customs authorities recorded significant results, including increased state revenue, fairness, and fraud prevention.
The new policy ended VAT exemption for low-value imported goods, generating 1,035 billion VND in VAT by September 15, 2025.
The policy creates a level playing field for domestic businesses by removing unfair tax advantages for imported goods.
It helps prevent tax evasion tactics such as splitting shipments to avoid taxes.
The approach aligns with international practices, as many countries have also removed VAT exemptions for low-value imports, and Vietnam is upgrading its IT systems to facilitate transparent and efficient tax declaration and payment.

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.