- Vietnam’s e-commerce tax rules allow tax collection through the buyer, the platform, or direct payment by the foreign supplier, depending on the transaction structure.
- In B2B purchases, Vietnamese buyers may have to withhold and pay VAT, CIT, and/or PIT; if they do, the foreign supplier should not declare the same income again.
- Platforms that handle both ordering and payment can be required to withhold, declare, and remit taxes for household businesses, individual sellers, and foreign suppliers, usually on a monthly basis.
- If tax is not withheld by the buyer or platform, foreign suppliers must register and file/pay tax directly in Vietnam.
- Platforms and foreign suppliers must keep and update transaction/tax records, while pure matching services without payment involvement are exempt from withholding duties.
Source: fiscal-requirements.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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