Vietnam: Tax administration rules for e-commerce business activities of family businesses and individuals

Information reporting highlights for e-commerce platform owners

E-commerce platform owners no longer have tax withholding obligations for households

The government issued Decree 91/2022/ND-CP (30 October 2022) amending the tax administration rules applicable to e-commerce platform owners. Under the decree, e-commerce platform owners no longer have tax withholding obligations for households, i.e., family businesses and individuals conducting business activities through such platforms. Instead, they are required to report on a quarterly basis to the General Department of Taxation (GDT) providing relevant information about the family business and individuals participating in the sale of goods or providing services on the e-commerce platforms. The information to be provided includes name, tax identification number or personal identification number or passport number, operation address, mobile phone number, and sales revenue from online orders.

The tax filing obligation is on the family business and individuals under relevant regulations of the individual (personal) income tax.

Information reporting highlights for e-commerce platform owners

  • The required information to be provided to the GDT will be reported electronically through the online portal developed by the GDT and following its data format. The deadline to log the information is the last day of the following month of the succeeding quarter.
  • The GDT has stated that the reporting portal will be made available by the end of November 2022 and the e-commerce platform owners will begin providing information for the fourth quarter of 2022 in January 2023. The GDT released Official letter No. 4205/TCT-DNNCN on 14 November 2022 providing guidance for local tax authorities on implementing the reporting regime,

Current tax collection status

Local tax authorities are approaching the family business and individual taxpayers who have revenue from e-commerce business activities to request their tax declaration and payment. A significant amount of tax from under-declaration and consequent penalties and interest has been collected.

KPMG observation

Due to the large number of family businesses and individuals conducting business on e-commerce platforms, platform owners must develop an appropriate way to collect, store and furnish the GDT with accurate information. They may also wish to make such family businesses and individuals aware of their tax filing obligations.

For more information, contact a KPMG tax professional in Vietnam:

Andrea Godfrey |

Le Minh Hang |

Nguyen Thuy Duong |



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