Strengthening tax administration across the e-commerce landscape

Tax in Vietnam


Tax on E-commerce in Vietnam

"However, Vietnam’s tax authorities view that the tax amount collected from e-commerce activities is still very limited. The main reason is attributable to the specific nature of e-commerce which is different from traditional commerce in terms of scale of activities within the non-border internet environment."

The detail for tax administration for e-commerce activities was set out in Decree No.126/2020/ND-CP taking effect from December 2020, on detailing a number of articles of the Law on Tax Administration. The decree specifies that commercial banks and payment intermediary service providers will now have to pay tax obligations on behalf of foreign individuals and organisations with income-generating e-commerce business in Vietnam. 

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Phan Hoai Nam
Director, Tax







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