Vietnam E-Commerce Tax 2026 Guide
Updated 2026-08-25
GDT English portal carries guidance on value-added tax declaration. Confirm the current standard and reduced VAT rates, any small-parcel relief, and whether a foreign platform must register, on GDT and Vietnam Customs — not on an old blog figure. This page does not assert a live VND exemption or a frozen 10%/8% pair.
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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?+
Do not treat a historical VND personal-import figure as still live. Confirm current small-parcel treatment on Vietnam Customs / GDT.
Do foreign e-commerce sellers need to register for Vietnamese VAT?+
Whether a foreign seller or platform must register is on GDT’s current circulars. Confirm there before you file or skip filing.
What is the VAT rate in Vietnam for imported goods?+
Confirm the current VAT rate on GDT. This page does not freeze 10% or 8%.
What are the penalties for tax non-compliance in Vietnam?+
Penalties are set by Vietnamese tax law for the case. Confirm on GDT. This page does not invent a percentage.
How do Vietnamese marketplaces collect VAT for foreign sellers?+
Under Vietnam's E-Commerce Decree (Decree 52/2013/ND-CP as amended) and Circular 40/2021/TT-BTC, e-commerce platforms operating in Vietnam are required to collect and remit VAT on behalf of foreign sellers who have not registered for Vietnamese tax. The platform withholds the VAT at the point of payment — the seller receives the net amount after VAT deduction. Shopee Vietnam, Lazada Vietnam and TikTok Shop have all implemented this mechanism. If you sell through these platforms, your payout statements will show the VAT withheld. You should keep these records as evidence of tax paid in Vietnam. If you sell DTC through your own website, you are responsible for registering and remitting VAT directly.
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