According to feedback sent to tax authorities on the Ministry of Finance's Information Portal, business households operating in the field of commerce, both selling goods directly and selling on the e-commerce platform Shopee.
Assuming in October 2025, direct sales revenue at the store is 100 million VND, invoices have been made but value-added tax and personal income tax have not been paid. Online sales revenue through the Shopee platform is 100 million VND, invoices have been made and the e-commerce platform has deducted and paid taxes instead.
People are wondering whether for sales activities on e-commerce platforms, it is necessary to create electronic invoices or not and how to declare on the tax declaration support software to avoid being charged double taxes for the revenue that the platform has paid instead.
Answering this content, the tax authority said that according to the provisions of Decree No. 117/2024/ND-CP, e-commerce platforms with payment functions will carry out declaration, deduction and tax payment on behalf of individuals and household businesses selling goods on the platform.
For invoices, business households and individual businesses can authorize e-commerce platforms to create invoices or self-issue invoices when selling goods on the platform according to the provisions of Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC.
Regarding tax declaration, the tax authority guides taxpayers to log in to the electronic information portal of the tax industry at dichvucong. gdt. gov. vn to carry out tax declaration on the declaration support software.
In case there are still problems in the process of declaring direct sales revenue and revenue from e-commerce platforms, taxpayers can contact the management and support department of the tax authority's business households directly for specific guidance.
