At the Government press conference on the afternoon of July 2, a reporter asked, Decree No. 117/2025/ND-CP of the Government on tax management for e-commerce activities will take effect from July 1, 2025. This Decree has an important content which is to transfer the responsibility for declaring and paying taxes from millions of business individuals to organizations managing e-commerce trading floors and organizations providing digital platforms with payment support functions. So how are these regulations implemented?
Deputy Minister of Industry and Trade Nguyen Sinh Nhat Tan said that the implementation of Decree 117/2025/ND-CP is being carried out synchronously on both sides: the side of state management agencies and the side of e-commerce platforms.
Decree 117/2025/ND-CP, effective from July 1, 2025, marks a step forward in tax management on e-commerce platforms. Accordingly, the responsibility for declaring, deducting and paying value-added tax (VAT) and personal income tax (PIT) will be carried out by organizations managing e-commerce platforms with payment functions on behalf of business households and individuals.
With the responsibility of state management, the Ministry of Industry and Trade has proactively coordinated with the Ministry of Finance (tax authority) in standardizing and sharing data on e-commerce platforms and applications (including tax codes, personal identification, operating status...).
In the coming time, the Ministry of Industry and Trade proposes to develop a draft Law on E-commerce (expected to be submitted to the National Assembly in October 2025) to complete the legal framework, supplement regulations on electronic identification and the responsibility of the platform for new e-commerce models such as livestream sales, and at the same time, create favorable conditions for business individuals to comply with tax laws. Tax collection and payment are specifically regulated in Decree 117/2025/ND/CP.
Regarding platform enterprises, the Deputy Minister said that enterprises have coordinated with tax authorities early in the process of drafting the Decree to avoid the situation of "tax on tax" and proposed policy improvements (such as tax refunds for canceled applications, balancing policies between domestic and foreign enterprises, simplifying administrative procedures, etc.).
Along with that, we are ready to prepare to invest in technical infrastructure such as upgrading data systems, management software and tax collection and reporting tools, ensuring accuracy and transparency when deducting, declaring and paying taxes on behalf of sellers from July 1, 2025.
Next is to strengthen communication and training; deploy guidance activities, seminars, and digital content to help sellers clearly understand tax policies, update identification information early, and properly fulfill their tax declaration and payment obligations.
In the coming time, to implement Decree 117/2025, the Ministry of Industry and Trade will closely coordinate with the Ministry of Finance. In particular, tax authorities will continue to organize training for platforms and sellers on platforms to help them better understand and fulfill their obligations, ensuring the rights of businesses.
For e-commerce platforms, the Ministry will continue to improve the technology system for tax deduction and payment; automate the process of deducting VAT and personal income tax. At the same time, standardize seller identification data; review data of sellers who have not registered their business or declared taxes; and continue to support sellers.
For the seller community, the Ministry recommends proactively updating identification information and personal tax codes; following guidance information from platforms and tax authorities to comply with new obligations; adjusting business activities in accordance with tax policies...
The Deputy Minister of Industry and Trade said that the implementation of Decree 117/2025 is currently taking place seriously and synchronously. The Ministry of Industry and Trade and tax authorities continue to proactively standardize data and build coordination mechanisms; e-commerce platforms have actively prepared systems, organized communications, provided guidance and supported sellers to ensure effective implementation of tax deduction and payment obligations from the time the Decree takes effect.
Source: https://hanoimoi.vn/bo-cong-thuong-giai-dap-ve-trach-nhiem-ke-khai-nop-thue-cua-cac-to-chuc-quan-ly-san-giao-dich-thuong-mai-dien-tu-707951.html
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