How online business households declare and pay taxes

Legal Consulting Office of Lao Dong Newspaper answers:

Article 11 of Decree 68/2026/ND-CP Regulating tax policies and tax management for business households and individual businesses (effective from March 5, 2026), on tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms of business households and individual businesses as follows:

1. The owner of an e-commerce platform, other digital platforms in the country or abroad with online ordering functions and payment functions is responsible for deducting, declaring, and paying the deducted tax amount for each transaction of providing goods and services of business households and individual businesses according to the provisions of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government regulating tax management for business activities on e-commerce platforms and digital platforms of households and individuals.

2. Business households and individuals residing with business activities on e-commerce platforms or 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 Articles 8, 9, and 10 of this Decree.

3. In case 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 they have a total annual revenue of over 03 billion VND or have annual revenue of over 500 million VND and choose to declare personal income tax according to the taxable income method multiplied by (x) tax rate, business households and individual businesses shall summarize revenue to declare personal income tax finalization annually. The amount of personal income tax that has been deducted and paid on behalf of by the management of e-commerce platforms and digital platforms can be deducted when determining the amount of personal income tax payable.

4. Non-resident individuals 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 Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government regulating tax management for business activities on e-commerce platforms and digital platforms of households and individuals and are not required to notify the actual revenue generated in the year to the tax authority, and are not required to finalize personal income tax according to the provisions of Articles 8 and 10 of this Decree.

5. Tax declaration dossiers for business households and individual businesses in Clauses 2 and 3 of this Article shall be implemented according to the regulations of the Minister of Finance.

Thus, from March 5, 2026, business households operating on e-commerce platforms declare and pay taxes according to the above regulations.