Business households and individual businesses that only have sales activities on e-commerce platforms, digital platforms and do not have business locations will declare and pay taxes at the tax authority managing the residential area.
This content is stipulated in Clause 4, Article 8 of Decree 68/2026/ND-CP on the principles of tax declaration, tax calculation and invoice use.
According to regulations, for business households and individuals doing business only on e-commerce platforms, digital platforms and without business locations, they shall declare and pay taxes at the tax authority managing the residential area.
The determined place of residence includes:
- Current residence;
- Temporary residence;
- Or permanent residence.
Implementing tax declaration dossiers electronically
Decree 68/2026/ND-CP also stipulates that business households and individual businesses submit tax declaration dossiers electronically.
In case taxpayers are in special circumstances such as elderly people, people with disabilities, people under social protection, people residing in areas with particularly difficult socio-economic conditions or falling into other force majeure cases that cannot carry out electronic transactions, dossiers can be submitted directly or sent through postal services to the Commune-level Public Administrative Service Center.
Cases where business households have multiple business locations
For business households and individual businesses, including e-commerce businesses with many business locations operating in the same or different provinces and cities, general tax declaration is carried out for business locations on one tax declaration dossier.
Dossiers submitted to the tax authority directly managing the headquarters of the business household are determined according to the business registration certificate for business households or according to the tax registration declaration for individual businesses.
However, business households and individual businesses still pay taxes for each business location according to regulations.
In addition, the decree also specifically stipulates the declaration of revenue and the amount of tax payable for cases applying different tax calculation methods.
