At the regular Government press conference on the afternoon of July 3, Deputy Minister of Industry and Trade Nguyen Sinh Nhat Tan informed about the implementation of Decree No. 117/2025/ND-CP on tax management for e-commerce activities effective from July 1.
The Deputy Minister of Industry and Trade said that the implementation of Decree 117 is approached in two aspects: from the State management agency and from the enterprise operating in the field of e-commerce.
On the side of the State management agency, Decree 117 marks an important step forward in tax management for activities on e-commerce platforms.
According to regulations, the responsibility for declaring, deducting and paying taxes for types of e-commerce services will be carried out by organizations managing e-commerce platforms with payment functions on behalf of business households and individuals.
As the agency managing the e-commerce sector, the Ministry of Industry and Trade has proactively coordinated with the Ministry of Finance (specifically the Tax Department) in standardizing and sharing data related to e-commerce platforms and applications, including tax codes and personal identification information, to serve tax management and ensure effective data connection.
Deputy Minister Nguyen Sinh Nhat Tan said that the Ministry of Industry and Trade is proposing to develop the Law on E-commerce, expected to be submitted to the National Assembly in October 2025.
This bill will complete the legal framework, supplement regulations related to electronic identification and the responsibility of the platform in new business models such as livestream sales, while creating favorable conditions for business individuals to comply with tax obligations.
On the business side, the Deputy Minister of Industry and Trade said that businesses have proactively coordinated right from the preparation stage, participating in contributing opinions during the development of Decree 117, including proposals on tax refunds for transport units, balancing policies between domestic and foreign enterprises, and simplifying procedures.
The enterprise has also invested in upgrading technical infrastructure, management software systems, tax collection and reporting tools, ensuring accuracy and transparency in tax declaration, deduction and payment on behalf of sellers since the beginning of July 2024, Mr. Tan informed.
At the same time, communication and training work has also been promoted. E-commerce platforms have implemented training programs, seminars, and dissemination of tax policies to sellers to help them clearly understand regulations, update identification information, and fulfill their obligations.
During the implementation of Decree 117, the Ministry of Industry and Trade will continue to closely coordinate with the Ministry of Finance, especially with tax authorities at all levels, organize training sessions for exchanges and sellers, to support tax declaration, deduction and payment, ensuring the rights and obligations of enterprises.
For e-commerce platforms, the requirement is to continue automating the tax deduction and payment process, standardizing seller identification data, and at the same time reviewing data and supporting businesses to comply with tax policies.
For individuals and sales organizations on the platform, the representative of the Ministry of Industry and Trade noted that it is necessary to proactively update personal identification information and tax codes, follow instructions from tax platforms and agencies, adjust business activities in accordance with new regulations, including issuing invoices, monitoring tax deductions.
