Handbook for implementing tax obligations on e-commerce

The Tax Department has just published four handbooks to specify the contents of Decree 117/2025/ND-CP on tax management in e-commerce and digital platforms of business households and individuals.

These handbooks support the target groups of e-commerce trading floor managers; digital platform managers with payment functions and other organizations with digital economic activities; households and individuals residing; and individuals not residing in Vietnam.

Handbook for e-commerce floor management organizations, platform management organizations and organizations with other digital economic activities to deduct and pay taxes on behalf of others; sequence of steps to determine revenue, tax rates, and at the time of deduction, complete the obligation to declare and pay taxes on behalf of others in accordance with regulations.

Handbook for households and individuals doing business on e-commerce platforms and digital platforms to register for tax according to the forms prescribed by the Ministry of Finance through the Tax Department's Administrative Procedure Reception and Processing Portal, with the criteria of simplifying and enhancing the initiative of taxpayers.

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The handbook provides guidance to households and individuals doing business on the general principles of tax declaration and payment applicable to individuals conducting business activities on e-commerce platforms without payment functions; guides individuals not residing in Vietnam who generate revenue from the sale of goods and services consumed in Vietnam to declare and pay value-added tax and personal income tax at a percentage of the revenue from the sale of goods and services, ensuring the electronicization of the entire process from the steps of tax code registration, tax declaration and electronic tax payment.

This is not only a tool to support effective enforcement of legal policies, but also contributes to increasing transparency, simplifying administrative procedures and promoting voluntary compliance.

Source: https://hanoimoi.vn/so-tay-huong-dan-thuc-hien-nghia-vu-thue-ve-thuong-mai-dien-tu-712182.html