- Vietnam’s Decree 252/2026/ND-CP, effective 1 July 2026, updates tax rules for foreign suppliers on e-commerce and digital platforms.
- For cross-border B2B transactions, the Vietnamese buyer must withhold, declare, and pay VAT at payment time.
- If the buyer has fully paid the VAT, the foreign supplier does not need to file VAT for that transaction, and the buyer must inform the platform operator to avoid double withholding.
- E-commerce/platform operators with ordering and payment functions must withhold, declare, and pay VAT for domestic household/individual sellers and foreign suppliers, filing monthly.
- If VAT is not withheld by the buyer or platform, foreign suppliers must register and pay VAT directly through the tax authority’s online portal.
Source: ey.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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