Business households only do business on e-commerce platforms or both do business at a fixed location and sell goods on the floor, if the total annual revenue is over 3 billion VND, they are subject to the case of having to summarize revenue to declare personal income tax finalization annually.
According to Article 11 of Decree 68/2026/ND-CP, amended by Clause 1, Article 1 of Decree 141/2026/ND-CP, regulations on tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms of business households and individual businesses.
Accordingly, the management of e-commerce platforms, digital platforms in the country or abroad with online ordering functions and payment functions is responsible for deducting, declaring and paying on behalf of the deducted tax amount for each transaction of providing goods and services of business households and individual businesses according to regulations.
For business households and individuals residing with business activities on e-commerce platforms and other digital platforms that do not have online ordering and payment functions, business people are responsible for self-declaring and paying taxes according to regulations.
Revenue over 3 billion VND must be consolidated for personal income tax finalization
Clause 3, Article 11 of Decree 68/2026/ND-CP stipulates that in cases where business households and individual businesses only have business activities on e-commerce platforms, digital platforms or both have business activities at fixed business locations and have business activities on e-commerce platforms, digital platforms, if there is a total annual revenue of over 3 billion VND, the revenue must be summarized to declare personal income tax finalization annually.
This regulation also applies to cases with annual revenue over 1 billion VND and choosing to declare personal income tax according to the income tax calculation method multiplied by the tax rate.
The amount of personal income tax that has been managed by the e-commerce platform, the deductible platform, paid instead, is deducted when determining the amount of personal income tax to be paid.
Thus, in case business households only sell goods on platforms such as Shopee, TikTok and have a total annual revenue of over 3 billion VND, they must summarize revenue to carry out personal income tax finalization annually.
A point to note is that revenue to determine settlement obligations is not only understood according to revenue on each individual platform. In case of doing business on multiple platforms or simultaneously having business activities at a fixed location, revenue is summarized according to regulations.
The deductible floor tax amount is deducted when finalizing
For platforms with online ordering and payment functions, the platform owner deducts, declares, and pays on behalf of the deducted tax amount for each transaction of business households and individual businesses.
When carrying out annual personal income tax finalization, the amount of personal income tax that has been deducted and paid by the platform is deducted when determining the amount of personal income tax to be paid.
Therefore, business households need to summarize revenue from business activities on platforms and compare the amount of personal income tax that has been deducted and paid on their behalf to determine the tax payable when finalizing.
PIT finalization form applied from July 1, 2026
From July 1, 2026, Circular 89/2026/TT-BTC takes effect and replaces some previous tax declaration forms.
In which, Form No. 02/CNKD-TNCN-QTT is the personal income tax finalization declaration applied to business households and business individuals who pay personal income tax on taxable income.
Thus, business households selling goods on Shopee, TikTok or other e-commerce platforms need to determine total revenue in the year, the personal income tax calculation method being applied and the tax amount that the platform has deducted and paid instead.
In cases subject to finalization, business households shall summarize revenue and declare personal income tax finalization annually; the amount of tax that has been deducted and paid by the platform is deducted when determining the amount of personal income tax payable.
