From July 1, taxes of sellers on e-commerce platforms will be deducted as soon as the order is successfully confirmed and the buyer accepts payment - Photo: TTO
Decree 117 stipulates tax management for business activities on e-commerce platforms and digital platforms of households and individuals. E-commerce platforms must deduct and pay tax on behalf of value added tax (VAT) and personal income tax for sellers (households and individuals doing business) on the platform from July 1.
The above taxes will be deducted immediately after the order is successfully confirmed and the buyer accepts payment. The tax amount is determined as a percentage of the revenue of each completed transaction.
Still have many concerns
Facing the time of implementing the regulation, many representatives of business units on e-commerce platforms are still quite confused, needing consulting support from relevant agencies, as well as e-commerce platforms.
Selling peanut oil and soybean oil on the TikTok platform, Ms. Phung Thi Xuan - representative of Khanh Lam Agricultural and Production Cooperative - said that the unit started registering for business from January 2024 and put the products on the e-commerce platform from July 2024.
According to Ms. Xuan, at present, she is declaring taxes directly at the tax office according to her business license (Ms. Xuan's family is 1 of 7 members of the cooperative).
"I go directly to the tax office to declare the sales. I am wondering how to go to the floor and deduct tax on orders, not knowing how the tax office will calculate refunds and cancellations and balance the input. My input is mainly purchased from farmers.
The members of the cooperative are all farmers so they do not know much about taxes, but we are always aware of our responsibility to declare and pay taxes fully. However, it is possible that due to some lack of understanding, we may have under-declared. My wish is to receive advice, support, and more detailed guidance on tax knowledge from the authorities so that I can properly and fully fulfill my obligations," Ms. Xuan shared.
Sharing with Tuoi Tre Online , Mr. Hoang Van Khoa (PewPew - KOL livestreaming on e-commerce platforms) said that he has established a company and is selling many products on e-commerce platforms. The time to collect taxes through e-commerce platforms is approaching, but Mr. Khoa himself is still waiting for instructions from the authorities on tax rates and sales conditions for each product.
The Department of E-commerce and Digital Economy, Ministry of Industry and Trade , in collaboration with TikTok Shop, implemented the training program "Long-term business - starting from the law" - Photo: BTC
Cancelled orders are deducted periodically.
Speaking to Tuoi Tre Online , at the event "Long-term business - starting from the law" recently organized by TikTok Shop in Hanoi, Mr. Nguyen Viet Hoa, head of Tax Management Department No. 2, said that the tax management regulations for business activities on e-commerce platforms and digital platforms of households and individuals are actions to support the development of the private economy , creating convenience for economic sectors in declaring and paying taxes.
Previously, tax declaration and payment by households and individuals doing business on e-commerce and digital platforms had to be done on the electronic information portal for households and individuals doing business to register, declare and pay taxes from e-commerce and digital platforms (portal 888).
Pursuant to Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government, from July 1, 2025, the manager of the e-commerce platform with payment function will be responsible for deducting and paying taxes on behalf of households and individuals.
Withholding taxes include personal income tax and value added tax payable for each transaction of providing goods and services by households and individuals. This will help increase transparency in the management of e-commerce activities.
"For canceled or returned transactions, the organization managing the e-commerce platform shall offset the deducted or paid tax of the canceled or returned transaction with the deducted or paid tax of the transactions selling goods and providing services in that tax declaration period.
Decree 117/2025/ND-CP stipulates the responsibility of the organization managing the e-commerce platform to fully and promptly pay the deducted tax amount, paid on behalf of households and individuals for canceled transactions or returned goods," Mr. Hoa answered the seller's concerns.
For households and individuals doing business on e-commerce platforms that do not have payment functions, the organization managing this e-commerce platform will not deduct taxes; households and individuals will declare and pay taxes themselves as before.
Source: https://tuoitre.vn/co-can-nop-thue-doi-voi-don-hang-hoan-huy-tu-1-7-nguoi-ban-hang-online-lo-lang-20250627175720453.htm
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