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| Ms. Nguyen Thi Van Anh, owner of a cosmetics shop on Truong Cong Dinh Street (Vung Tau City) monitors her stall on the Shopee e-commerce platform. Photo: NGUYEN NAM |
Applicable objects
The Decree stipulates that the subjects of application include: organizations that are managers of e-commerce trading floors, organizations that are managers of digital platforms with payment functions, and organizations with other digital economic activities that are subject to deduction and payment of taxes; households, resident individuals and non-resident individuals with business activities on e-commerce platforms and digital platforms; tax authorities and related organizations and individuals.
According to the Decree, organizations managing domestic and foreign e-commerce platforms that are subject to deduction and payment of tax on behalf of others (including owners directly managing e-commerce platforms or persons authorized to manage e-commerce platforms) shall deduct and pay tax on behalf of others the value added tax payable in accordance with the provisions of the law on value added tax for each transaction of providing goods and services generating revenue domestically by households and individuals doing business on e-commerce platforms.
Organizations managing domestic and foreign e-commerce platforms that are subject to withholding and paying taxes on behalf of (including owners directly managing e-commerce platforms or persons authorized to manage e-commerce platforms) shall withhold and pay taxes on behalf of resident individuals the personal income tax payable in accordance with the provisions of the law on personal income tax for each transaction of providing goods and services generating domestic and foreign revenue of resident individuals conducting business on e-commerce platforms; shall withhold and pay taxes on behalf of non-resident individuals the personal income tax payable in accordance with the provisions of the law on personal income tax for each transaction of providing goods and services generating domestic revenue of non-resident individuals conducting business on e-commerce platforms.
Time of deduction, determination of tax amount to be deducted
Regarding the time of deduction, the Decree stipulates that the organization managing the e-commerce platform shall deduct the value added tax and personal income tax payable for each transaction of providing goods and services generating revenue on the e-commerce platform under its management as soon as the transaction is confirmed to be successful and payment is accepted for the transaction of selling goods and services on the e-commerce platform to households and individuals.
The amount of value added tax and personal income tax to be deducted is determined as a percentage (%) of the revenue of each transaction of selling goods and providing services.
The percentage of value added tax is implemented according to the provisions of the Law on Value Added Tax as follows: goods: 1%; services: 5%; transportation and services associated with goods: 3%.
Organizations managing e-commerce platforms declare the amount of tax deducted monthly.
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.
The amount of tax paid on behalf of the organization managing the e-commerce platform is determined by the total tax of the transactions selling goods and providing services after offsetting with the total tax of the transactions canceled or returned by households and individuals (if any).
The Decree stipulates that households and individuals residing and doing business on e-commerce platforms are responsible for declaring and paying special consumption tax, environmental protection tax, resource tax and other amounts payable to the state budget collected by tax authorities in accordance with the provisions of the law on tax, the law on tax management and other relevant laws.
Households and individuals conducting business activities on e-commerce platforms are responsible for providing complete and accurate information on tax codes or personal identification numbers (for Vietnamese citizens); passport numbers or identification information issued by competent foreign authorities (for foreign citizens) and mandatory information for sellers as prescribed by the law on e-commerce to the organization managing the e-commerce platform.
This Decree comes into force from July 1, 2025.
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Source: https://baobariavungtau.com.vn/kinh-te/202506/quy-dinh-moi-ve-thue-voi-ho-ca-nhan-kinh-doanh-online-1045138/
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