Vietnam Enacts New VAT Rules for Non-Resident E-Commerce Platforms Effective July 2025

• New VAT regulation impacts domestic and non-resident digital platforms in Vietnam
• Effective from 1 July 2025
• Platforms must withhold VAT and PIT from transactions
• Platforms need a 10-digit tax code from Vietnamese tax authority
• Monthly tax returns required
• Tax rates: Goods 1 percent, Services 5 percent, Transport 3 percent
• PIT rates for Vietnamese residents: Goods 0.5 percent, Services 2 percent, Transport 1.5 percent
• PIT rates for non-residents: Goods 1 percent, Services 5 percent, Transport 2 percent
• Highest tax rate applies if supply nature or residency is unclear
• Aims to expand tax base, ensure compliance, and enforce tax collection
• Platforms must register for tax code, update systems, implement reporting, and monitor updates

Source: fintua.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.

---

---