Vietnam E-Commerce Tax 2026: VAT Registration, Small-Value Parcel Changes and Import Duty Rules | Crossborder Tax Tool
Updated 2026-08-13
Vietnam has been phasing in changes to its tax treatment of cross-border e-commerce. Vietnam has adjusted small-value import treatment over time (including past discussions of low-value parcel relief such as VND 1,000,000). Treat any fixed exemption figure as historical unless confirmed on the current GDT/Customs pages. 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.
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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?+
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.
What are the penalties for tax non-compliance in Vietnam?+
Vietnam's tax penalties include: (1) late filing penalty of 1-3 times the unpaid tax amount, depending on whether it is a first offence or repeated; (2) late payment interest at 0.03% per day (approximately 10.95% per year); (3) administrative fines of VND 5-50 million for failure to register for tax; (4) in cases of tax evasion, criminal penalties of up to 5 years imprisonment. The General Department of Taxation has been increasing audits of cross-border e-commerce transactions since 2022, particularly targeting foreign sellers who have not registered for VAT.
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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