Decree No. 68/2026/ND-CP and Circular No. 18/2026/TT-BTC stipulate many new contents related to tax declaration, tax payment, use of electronic invoices and tax management for business households and individual businesses.
Platforms with ordering and payment functions must deduct tax
A noteworthy point in Article 11 of Decree No. 68/2026 is the responsibility of the platform operating unit. Accordingly, e-commerce platforms and digital platforms at home and abroad, if they have the function of online ordering and payment, will have to carry out deductions, declare and pay taxes on behalf of business households and individual businesses for each arising transaction.
This regulation inherits and is synchronized with Decree 117/2025/ND-CP, aiming to control cash flow right at the source, limit tax revenue loss and increase transparency for online business activities that are developing rapidly.
Cases where sellers self-declare and pay taxes
In case the platform does not have the function of online ordering and payment, tax obligations will return to the seller. Business households and individual residents must self-declare and pay taxes according to the provisions of Articles 8, 9 and 10 of Decree 68/2026.
For non-resident individuals doing business on these types of platforms, they must also self-declare and pay taxes according to Decree 117/2025. However, this group does not have to notify the tax authority of actual revenue generated in the year, and does not have to carry out personal income tax finalization.
Large revenue must be tax finalized annually
Another important point is the regulation on personal income tax finalization. Accordingly, business households and individual businesses if they have total revenue in the year of over 3 billion VND, or have revenue of over 500 million VND and choose the tax calculation method according to taxable income multiplied by tax rate, must summarize revenue to finalize taxes annually.
During the finalization process, the amount of personal income tax that has been deducted and paid on behalf by the platforms will be deducted from the tax obligation to be paid, avoiding the situation of double collection.
Complete the dossier according to the guidance of the Ministry of Finance
Regarding procedures, tax declaration dossiers for business households and individual businesses will be implemented according to the guidance of the Ministry of Finance. This is considered the final step to ensure that the tax declaration and payment process is implemented uniformly and synchronously.
