Vietnam E-Commerce Tax Rules 2025–2026: VAT and Import Changes | Crossborder Tax Tool
Updated 2026-08-03
Vietnam has been phasing in changes to its tax treatment of cross-border e-commerce. Previously, small-value parcels under VND 1,000,000 were exempt from import duty and VAT. Vietnam has been moving to require foreign e-commerce platforms and sellers to register and remit VAT directly. Sellers should verify current thresholds and registration requirements with Vietnam's General Department of Taxation.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Does Vietnam still exempt small-value e-commerce parcels from tax?+
Vietnam has been reviewing and reducing its small-value parcel exemption. Previously, personal imports under VND 1,000,000 (approx. USD 40) were exempt from duty and VAT. The government has signaled intent to remove or reduce this exemption for e-commerce shipments. Sellers should check the latest regulations from Vietnam Customs as the policy landscape is evolving.
Do foreign e-commerce sellers need to register for Vietnamese VAT?+
Vietnam has been implementing rules requiring foreign e-commerce platforms and service providers to register for and remit VAT directly. The E-Commerce Decree and related tax regulations require foreign platforms providing digital services or facilitating sales to Vietnamese consumers to register with Vietnam's tax authorities.
What is the VAT rate in Vietnam for imported goods?+
Vietnam's standard VAT rate is 10%, with a reduced rate of 8% applicable to certain goods and services (this reduced rate has been extended periodically). Import VAT is calculated on the CIF value plus import duty. Specific rates depend on the product category and HS code classification.
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