This content is stipulated in Decree No. 68/2026/ND-CP of the Government on tax policies and tax management for business households and individual businesses.
According to Decree 68, for business activities on e-commerce platforms and digital platforms of households and individual businesses, the Decree stipulates that the governing entity of e-commerce platforms and other 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 households and individual businesses according to the provisions of Decree No. 117/2025/ND-CP regulating tax management for business activities on e-commerce platforms and digital platforms of households and individual businesses.
Households and individuals residing with business activities on e-commerce platforms and other digital platforms that do not have online ordering functions and payment functions are responsible for self-declaring and paying taxes according to the provisions of Article 8 (principles of tax declaration and calculation), Article 9 (tax declaration and payment of value-added tax, personal income tax), Article 10 (tax declaration and payment of value-added tax, personal income tax for annual revenue over 500 million VND) of this Decree.
In case households and individuals doing business 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 they have a total annual revenue of over 3 billion VND or have annual revenue of over 500 million VND and choose to declare personal income tax according to the taxable income calculation method (x) tax rate, households and individuals doing business shall summarize revenue to declare personal income tax finalization annually.
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.
Non-resident individuals with business activities on e-commerce platforms, other digital platforms without online ordering functions and payment functions are responsible for self-declaring and paying taxes according to the provisions of Decree 117/2025/ND-CP.
These individuals are not required to notify the tax authority of actual revenue generated in the year, and are not required to finalize personal income tax according to the provisions of Articles 8 and 10 of this Decree.
Regulations on tax declaration dossiers for households and individuals doing business in the above cases will be implemented according to the regulations of the Ministry of Finance.
According to Decree No. 117/2025/ND-CP, the value-added tax amount and personal income tax amount to be deducted are determined as a percentage (%) on the revenue of each transaction of selling goods and providing services.
The percentage% for value-added tax calculation is implemented according to the provisions of the Law on Value Added Tax as follows: Goods: 1%; services: 5%; transportation, services associated with goods: 3%.
The percentage% for calculating personal income tax is implemented according to the provisions of the Law on Personal Income Tax as follows:
- For resident individuals: Goods: 0.5%; services: 2%; transportation, services related to goods: 1.5%.
- For non-resident individuals: Goods: 1%; services: 5%; transportation, services associated with goods: 2%.
