Decree 117/2025/ND-CP regulates tax management for business activities on e-commerce platforms.

DECREE

REGULATIONS ON TAX MANAGEMENT FOR BUSINESS ACTIVITIES ON E-COMMERCE AND DIGITAL PLATFORMS BY HOUSEHOLDS AND INDIVIDUALS

Based on the Law on Organization of the Government dated June 18, 2025;

Based on the Law on Tax Administration dated June 13, 2019;

Based on the Law amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Assets, the Law on Tax Management, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling Administrative Violations dated November 29, 2024;

Based on the Value Added Tax Law dated June 3, 2008 and the Laws amending and supplementing the Value Added Tax Law dated June 3, 2008; and the Value Added Tax Law dated November 29, 2024;

Based on the Law on Personal Income Tax dated November 21, 2007; and the Law amending and supplementing the Law on Personal Income Tax dated November 22, 2012;

At the proposal of the Minister of Finance;

The government has issued a Decree regulating tax management for business activities conducted by households and individuals on e-commerce and digital platforms.

Chapter I

GENERAL RULES

Article 1. Scope

This decree stipulates:

1. Scope of responsibility for deducting and remitting value-added tax and personal income tax for organizations that manage e-commerce trading platforms, organizations that manage digital payment platforms (including both domestic and foreign organizations), and other organizations engaged in digital economic activities.

2. How organizations managing e-commerce platforms, digital platforms, and other organizations engaged in digital economic activities deduct, pay taxes on behalf of, and declare the deducted tax amount for business transactions on e-commerce platforms and digital platforms of households and individuals.

3. Documents and procedures for tax declaration, tax payment, and tax refund for households and individuals conducting business on e-commerce and digital platforms.

Article 2. Subject of application

1. Organizations that manage e-commerce trading platforms, organizations that manage digital payment platforms, and other organizations engaged in digital economic activities are subject to withholding and payment of taxes on behalf of others.

2. Households, resident individuals, and non-resident individuals conducting business on e-commerce platforms and digital platforms.

3. Tax authorities and related organizations and individuals.

Article 3. Explain words

In this Decree, the following terms are understood as follows:

1. An organization that manages an e-commerce trading platform or a digital platform with payment functionality is a platform established to allow buyers to make direct payments through payment methods such as e-wallets, bank cards, or payments via payment accounts, integrated transfer systems, cash on delivery, and other payment methods as prescribed by law.

2. Other organizations engaged in digital economic activities are organizations in Vietnam that, on behalf of foreign providers of e-commerce platforms and digital platforms, make income payments to households and individuals from digital information products, services, and content in accordance with the law on information technology.

Organizations that manage e-commerce trading platforms, organizations that manage digital payment platforms, and other organizations engaged in digital economic activities as stipulated in Clauses 1 and 2 of this Article are referred to as e-commerce platform management organizations.

3. The e-commerce platform in this Decree includes e-commerce platforms and digital platforms.

4. Resident and non-resident individuals shall comply with the provisions of the law on personal income tax.

Chapter II

SCOPE OF RESPONSIBILITIES, METHODS OF DEDUCTION, PAYMENT OF TAXES ON BEHALF OF OTHERS, AND DECLARATION OF DEDUCTED TAXES FOR ORGANIZATIONS MANAGING E-COMMERCE PLATFORMS SUBJECT TO DEDUCTION AND PAYMENT OF TAXES ON BEHALF OF OTHERS

Article 4. Tax deduction and payment on behalf of others.

1. Organizations managing domestic and foreign e-commerce platforms subject to withholding and payment of value-added tax (including the direct owner managing the e-commerce platform or authorized persons managing the e-commerce platform) shall withhold and pay the value-added tax payable in accordance with the value-added tax law for each transaction of goods and services generating revenue domestically by households and individuals conducting business on the e-commerce platform.

2. Organizations managing domestic and international e-commerce platforms subject to withholding and payment of taxes (including the direct owner managing the e-commerce platform or authorized persons managing the e-commerce platform) shall withhold and pay personal income tax on behalf of resident households and individuals in accordance with the provisions of personal income tax law for each transaction of goods and services generating revenue domestically and internationally by resident individuals conducting business on the e-commerce platform; and shall withhold and pay personal income tax on behalf of non-resident households and individuals in accordance with the provisions of personal income tax law for each transaction of goods and services generating revenue domestically by non-resident individuals conducting business on the e-commerce platform.

Article 5. Time of deduction and determination of the amount of tax to be deducted.

1. Time of deduction: The e-commerce platform management organization specified in Article 4 of this Decree shall deduct the value-added tax and personal income tax payable for each transaction providing goods and services that generate revenue on the e-commerce platform under its management immediately upon confirming the successful transaction and accepting payment for the sale of goods and services on the e-commerce platform to households and individuals.

2. The amount of value-added tax and personal income tax subject to withholding is determined as a percentage (%) of the revenue from each transaction of selling goods or providing services.

a) The percentage rate for calculating value-added tax is implemented according to the provisions of the Value-Added Tax Law as follows:

a.1) Goods: 1%

a.2) Services: 5%

a.3) Transportation and services related to goods: 3%

b) The percentage rate for calculating personal income tax is implemented according to the provisions of the Personal Income Tax Law as follows:

b.1) For resident individuals

b.1.1) Goods: 0,5%

b.1.2) Services: 2%

b.1.3) Transportation and services related to goods: 1,5%

b.2) For non-resident individuals

b.2.1) Goods: 1%

b.2.2) Services: 5%

b.2.3) Transportation and services related to goods: 2%

c. In cases where organizations managing e-commerce platforms subject to withholding and payment cannot determine whether the revenue generated from the e-commerce platform is goods or services, or the type of service, the determination of the withholding tax shall be based on the highest percentage rate stipulated in point a of this clause and the highest percentage rate for services stipulated for resident or non-resident individuals as stipulated in point b of this clause.

d) Revenue from each transaction of selling goods or providing services is the amount of money received by the household or individual from the sale of goods or services, which is collected on their behalf by the e-commerce platform management organization.

Article 6. Method of declaring and paying withheld tax

1. Organizations managing e-commerce platforms must declare the amount of tax withheld on a monthly basis.

For canceled or returned transactions, the e-commerce platform management organization will offset the withheld or paid tax amount for the canceled or returned transaction against the withheld or paid tax amount for other transactions involving the sale of goods or provision of services.

The amount of tax paid on behalf of the e-commerce platform management organization is determined by the total tax on sales transactions and service provision after offsetting it against the total tax on canceled or returned transactions by households and individuals (if any).

Domestic e-commerce platform management organizations are assigned a separate tax identification number (10-digit tax code) by the tax authority's system to declare and pay the deducted tax amount and are not required to submit tax registration documents.

Organizations managing e-commerce platforms abroad are assigned a 10-digit tax identification number to fulfill tax obligations arising in Vietnam (if any), as stipulated for foreign suppliers in Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance. This tax identification number can be used to declare and pay the withheld tax of households and individuals residing and conducting business on e-commerce platforms abroad.

2. The tax declaration file includes the following:

a) Tax deduction declaration form for households and individuals conducting business on e-commerce platforms, according to Form No. 01/CNKD-TMĐT issued with this Decree;

b) A detailed list of taxes withheld from households and individuals conducting business on e-commerce platforms, using Form No. 01-1/BK-CNKD-TMĐT issued with this Decree.

3. Location and deadline for submitting tax returns and paying withheld taxes:

a) Organizations managing e-commerce platforms shall file tax returns electronically. The agency receiving and processing the tax returns is the tax authority that manages the organization managing the e-commerce platform.

b) Organizations specified in Article 4 of this Decree shall prepare a detailed list of tax payments according to Form No. 01/BKNT-TMĐT attached to this Decree and submit it to the tax authority after completing the payment into the state budget. The deadline for preparing and submitting the detailed list of tax payments shall coincide with the deadline for tax payment as stipulated by the law on tax administration.

c) The location and deadline for submitting tax returns, and the location, method, and deadline for paying taxes, shall comply with the provisions of the law on tax administration.

Article 7. Responsibilities of organizations managing e-commerce platforms subject to withholding and payment of taxes.

1. Register for the use and processing of tax deduction certificates for business activities on e-commerce platforms in accordance with the law on invoices and documents.

2. Issue tax deduction certificates for business activities on e-commerce platforms using Form No. 01/CTKT-TMĐT issued with this Decree, on an annual basis, electronically to households and individuals.

3. Manage the usernames and passwords of accounts issued by the tax authorities; maintain business transaction data, information, and documents related to determining the amount of tax payable and the amount of tax withheld for households and individuals in accordance with the law on tax administration.

4. Accurately and fully deduct taxes, declare the deducted tax amount, and pay the deducted tax amount according to the information provided by the household or individual and in accordance with the provisions of this Decree; be legally responsible for the accuracy, truthfulness, and completeness of tax records.

Organizations managing e-commerce platforms that are subject to withholding and payment of taxes on behalf of households and individuals, and have already declared the information on the amount of tax withheld and paid on behalf of households and individuals to the tax authorities in accordance with the provisions of this Decree, are not required to provide information on households and individuals as stipulated in Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government amending and supplementing a number of articles of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.

5. Provide other information about business operations on e-commerce platforms as requested by tax authorities in accordance with tax management laws.

6. Ensure full and timely payment of the tax amounts deducted or paid on behalf of households and individuals for canceled or returned transactions.

Chapter III

DOCUMENTS, PROCEDURES FOR TAX DECLARATION, TAX PAYMENT, AND TAX REFUND FOR HOUSEHOLDS AND INDIVIDUALS CONDUCTING BUSINESS ON E-COMMERCE PLATFORMS

Article 8. Documents and procedures for tax declaration and payment by resident households and individuals conducting business on e-commerce platforms without payment functions.

1. Households and individuals residing in Vietnam who conduct business on e-commerce platforms without direct payment functions are obligated to pay value-added tax, personal income tax, special consumption tax, environmental protection tax, resource tax, and other taxes payable to the state budget as stipulated by tax authorities and other relevant laws, by declaring and paying taxes electronically.

2. Filing tax returns

a) Households and individuals conducting business on e-commerce platforms shall file declarations monthly.

b) Households and individuals engaged in irregular business activities on e-commerce platforms shall declare their income each time a transaction occurs.

3. Procedures for registration, declaration, submission of tax returns, and tax payment.

a) Tax return documents

The tax return form for households and individuals engaged in business activities on e-commerce platforms is Form No. 02/CNKD-TĐMT issued together with this Decree.

b) The procedures for tax registration, the deadline for submitting tax returns, and the procedures for tax payment shall be carried out in accordance with the provisions of tax administration law.

c) The agency receiving and processing tax declarations is the tax authority managing the area where the household or individual resides (current/temporary/permanent residence).

Article 9. Documents and procedures for declaring and paying taxes for non-resident individuals paying taxes on e-commerce platforms without payment functionality.

1. Non-resident individuals conducting business on e-commerce platforms without direct payment functions shall pay value-added tax and personal income tax on goods and services sold on these platforms at a percentage (%) of revenue as stipulated in the Value-Added Tax Law and the Personal Income Tax Law.

2. The percentage rates for calculating value-added tax and personal income tax shall be implemented in accordance with the provisions of the Value-Added Tax Law and the Personal Income Tax Law as follows:

a) Percentage rate for calculating value-added tax

a.1) Goods: 1%

a.2) Services: 5%

a.3) Transportation and services related to goods: 3%

b) Percentage rate for calculating personal income tax

b.1) Goods: 1%

b.2) Services: 5%

b.3) Transportation and services related to goods: 2%

3. Filing tax returns

a) Non-resident individuals falling under the provisions of Clause 1 of this Article shall declare value-added tax on domestic goods sales, provision of services on e-commerce platforms, personal income tax, and pay taxes to the E-commerce Tax Sub-Department electronically for each transaction.

b) Non-resident individuals conducting business on e-commerce platforms without payment functionality must register for electronic tax transactions and initial tax registration through tax declaration forms.

4. Tax declaration and payment procedures

a) Tax return documents: Tax return form for non-resident individuals conducting business on e-commerce platforms, using Form No. 03/CNNN-TMĐT issued with this Decree.

b) The deadlines for filing tax returns and paying taxes shall comply with the provisions of tax administration law.

Article 10. Documents and procedures for tax refund

1. In cases where households or individuals have had their value-added tax and personal income tax withheld and paid on their behalf by the organization specified in Article 4 of this Decree, as stipulated in Article 5 of this Decree, for transactions arising during the year, but the annual revenue of all business activities falls under the category of non-taxable value-added tax and personal income tax, the tax refund procedure shall be carried out in accordance with the tax management law for the overpaid tax amount after the e-commerce platform management organization has fulfilled its obligation to declare and pay the withheld tax on behalf of the household or individual conducting business on the e-commerce platforms for the tax year.

2. In cases where households or individuals have paid value-added tax and personal income tax on transactions arising during the year as stipulated in Articles 8 and 9 of this Decree, but the annual revenue of all business activities falls under the category of non-taxable value-added tax and personal income tax, they shall follow the procedures for refunding the overpaid tax amount in accordance with the tax administration law.

3. Application for tax refund: A written request for tax refund from households and individuals engaged in business activities on e-commerce platforms, using Form No. 03/CNKD-TMĐT issued with this Decree.

4. The agency responsible for receiving and processing tax refund applications is the tax authority managing the area where the household or individual resides (current/temporary/permanent residence).

Chapter IV

IMPLEMENTATION ORGANIZATION AND IMPLEMENTATION TERMS

Article 11. Responsibilities of households and individuals conducting business on e-commerce platforms

1. Households and individuals residing in Vietnam who conduct business on e-commerce platforms are responsible for declaring and paying excise tax, environmental protection tax, resource tax, and other taxes payable to the state budget as managed by the tax authorities in accordance with tax laws, tax administration laws, and other relevant laws.

2. Households and individuals conducting business on e-commerce platforms are responsible for providing complete and accurate information, including tax identification number or personal identification number (for Vietnamese citizens); passport number or identification information issued by competent foreign authorities (for foreign citizens); and other mandatory information for sellers as stipulated by e-commerce laws to the e-commerce platform management organization.

3. Provide accurate, complete, and timely information and documents related to determining the tax obligations payable to e-commerce platform management organizations that are subject to tax withholding and payment on behalf of others, and are responsible for fulfilling their tax obligations as stipulated in this Decree.

4. Households and individuals whose value-added tax and personal income tax have been deducted, declared, and paid on their behalf by the e-commerce platform management organization as stipulated in this Decree are not required to declare or pay value-added tax and personal income tax for business activities on the e-commerce platform for which the tax has been deducted and paid on their behalf.

Article 12. Responsible for implementing

1. Ministers and heads of ministerial-level agencies, based on their assigned functions and duties, are responsible for implementing this Decree.

2. The Ministry of Finance is responsible for guiding and organizing the implementation of solutions to support the management of e-commerce platforms subject to withholding and payment of taxes as stipulated in this Decree.

3. The Ministry of Industry and Trade is responsible for implementing solutions to manage all e-commerce business activities and coordinating with the Ministry of Finance to implement solutions to support the organization and management of e-commerce platforms subject to tax deduction and payment on behalf of others, as stipulated in this Decree.

4. The Director of the Tax Department shall provide guidance on receiving, checking, and cross-referencing data to process automatic tax refunds on the tax sector's information technology application system for tax refund applications of households and individuals conducting business on e-commerce platforms in accordance with tax management laws; provide information on the tax amount deducted or paid on behalf of households and individuals by the e-commerce platform management organization through the taxpayer's electronic tax account; and support households and individuals in using their personal identification number instead of the tax code when the tax code has been integrated into the personal identification number.

5. The Chairpersons of the People's Committees of provinces and centrally-administered cities shall direct agencies and units within their jurisdiction to coordinate in implementing this Decree.

Article 13. Enforcement

This Decree comes into force from July 01, 7.

In the event that the legal documents cited in this Decree are amended, supplemented, or replaced, the amended, supplemented, or replaced documents shall apply.

Recipients: - Party Central Committee Secretariat; – Deputy Prime Ministers; - Ministries, ministerial-level agencies and government-attached agencies; - People's Councils, People's Committees of provinces and centrally-run cities; - Central Office and Party Committees; - Office of the General Secretary; - Office of the President; - National Council and Committees of the National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; - State audit; - Central Committee of Vietnam Fatherland Front; - Central agency of unions; - VPCP: Chairman, Deputy Chairmen, TT Assistant, General Director of the Portal, departments, agencies, units, Official Gazette; – Save: VT, KTTH (2b)

TM. GOVERMENT Acting Prime Minister DEPUTY PRIME MINISTER     Ho Duc Phuoc

Appendix

(Attached to Decree No. 117/2025/ND-CP dated June 09, 2025 of the Government)

(Click on the Symbol number to download the corresponding form) (I.e.

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Form No.: 01/CNKD-TMĐT	Tax deduction declaration form for households and individuals engaged in business activities on e-commerce platforms.
Form No.: 01-1/BK-CNKD-TMĐT	Detailed statement of taxes withheld from households and individuals conducting business on e-commerce platforms.
Form No.: 01/BKNT-TMĐT	Detailed statement of tax payments made by the e-commerce platform management organization.
Form No.: 02/CNKD-TMĐT	Tax return form for households and individuals conducting business on e-commerce platforms.
Form No.: 03/CNNN-TMĐT	Tax return form for non-resident individuals conducting business on e-commerce platforms.
Form No.: 01/CTKT-TMĐT	Tax deduction certificate for households and individuals conducting business on e-commerce platforms.
Form No.: 03/CNKD-TMĐT	Tax refund request form for households and individuals conducting business on e-commerce platforms.