According to Decree 117/2025/ND-CP regulating tax management for business activities on e-commerce platforms for business households and individuals, the deduction and payment of tax on behalf of business households and individuals on e-commerce platforms are as follows:
- Organizing the management of domestic and foreign e-commerce platforms subject to deduction and payment of taxes on behalf of (including the owner directly managing the e-commerce platform or the person authorized to manage the e-commerce platform):
Decrease and pay taxes on behalf of 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 domestic revenue of households and individuals with business activities on e-commerce platforms.
- Organizing the management of domestic and foreign e-commerce platforms subject to deduction and payment of taxes on behalf of (including the owner directly managing the e-commerce platform or the person authorized to manage the e-commerce platform):
Decrease and pay taxes on behalf of households and individuals residing in personal income tax numbers 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 a residential individual doing business on an e-commerce platform; deduct and pay taxes on behalf of households and individuals not residing in personal income tax numbers 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 a non-resident individual doing business on an e-commerce platform.
Previously, the National Assembly passed Law No. 56/2024/QH15 amending the Law on Tax Administration 2019, adding the principles of tax declaration and calculation.
For households and individuals with business activities on e-commerce platforms and digital platforms, organizations that are managers of e-commerce trading floors, managers of digital platforms with payment functions (including domestic and foreign organizations) and organizations with other digital economic activities according to Government regulations shall deduct, pay taxes on behalf of, and declare the deducted tax to business households and individual businesses. In case a household or individual conducting business on e-commerce platforms or digital platforms is not subject to deduction or tax payment on their behalf, they are obliged to directly register for tax, declare tax and pay tax.
