The Ministry of Finance drafted a Decree regulating the declaration, calculation of taxes and tax deductions, and use of electronic invoices by business households and individual businesses. The draft will be consulted until December 9, 2025.
Article 7 of the draft stipulates tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms of business households and individuals as follows:
The owner manages the e-commerce trading floor and digital platform with the function of online ordering and payment function and is responsible for deducting and paying taxes on behalf of each transaction providing goods and services according to the provisions of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government.
Households and individuals residing in the country who do business on e-commerce platforms have the function of ordering online but do not have the function of payment and are responsible for self-declaration and tax payment according to the provisions of Decree No. 117/2025/NDCP dated June 9, 2025 of the Government.
