Regulations on tax declaration and payment on digital platforms
Based on Clause 4, Article 13 of the 2025 Law on Tax Administration, the roadmap for implementing tax obligations for household businesses operating on social networks will officially change from January 1, 2026. The most notable new point is the determination of responsibilities based on the features of the business platform.
For e-commerce platforms or digital platforms with online ordering and payment functions, platform owners (including domestic and foreign units) are responsible for deducting, declaring and paying tax on behalf of business households.
Conversely, on platforms without online ordering and payment functions, business households and individual businesses must directly carry out tax declaration, calculation and payment according to current regulations.
Principles for using mandatory electronic invoices
Going hand in hand with tightening declaration is the regulation on the use of electronic invoices in Article 26 of the 2025 Law on Tax Administration. Business households must make electronic invoices when selling goods and services in standard data format and fully record the required legal content. This is to reflect the truthfulness of arising economic nghiệp vụ, and at the same time, taxpayers must be fully responsible for the accuracy of the invoices made.
To operate this system, business households need to proactively deploy technical infrastructure to meet the connection, storage and data security with tax authorities. This data will be centrally managed to build a shared database, serving the work of monitoring and protecting the rights of buyers.
It is noteworthy that tax authorities have the right to stop or temporarily suspend the use of electronic invoices for cases analyzed as having high tax risks.
Acts strictly prohibited from July 1, 2026
In order to ensure the rule of law, Article 8 of the 2025 Law on Tax Administration has detailed prohibited acts.
From July 1, 2026, acts of collusion and cover-up between taxpayers and tax officials to evade taxes, transfer pricing or take advantage of budget money will be strictly handled.
In addition, the law also prohibits acts of intentionally not declaring or incompletely declaring the amount of tax payable; selling goods without invoicing; using illegal invoices or forging documents.
Borrowing other people's tax codes, falsifying, illegally accessing or destroying tax management information systems are also key violations that will be closely monitored in the coming time.
FAQs (FAQ)
Tax declaration, tax calculation, and tax payment for business households operating on social networks from January 1. What are the detailed regulations for 2026?
E-commerce platform owners with payment functions will pay taxes instead; the remaining platforms are self-declared by business households directly.
What are the principles, rights and responsibilities for establishing, managing, and using electronic invoices for business households?
It is necessary to create standard data electronic invoices, ensure technical connection with tax authorities and be responsible for the authenticity of invoices.
What are the prohibited acts in tax management from July 1st to 2026?
Ban on tax evasion, not issuing invoices, using fake invoices, colluding with tax officials and acts of destroying tax data systems.
