🇻🇳 Everything you need to sell in Vietnam
Vietnam is one of Southeast Asia's fastest-growing ecommerce markets with 100 million people. Shopee, TikTok Shop, and Lazada dominate. Vietnam's standard VAT rate is 10% (reduced to 8% for certain sectors through Jun 2024, restored to 10% from Jul 2024). Foreign e-service providers must register, charge, and remit VAT via the simplified e-Service tax portal if annual revenue from Vietnam exceeds VND 100 million (~USD 4,000). Import duties range 0–150% with multiple FTA preferences.
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Compliance Topics
📊 VAT (Giá trị gia tăng — GTGT)
Vietnam standard VAT rate is 10%. Under Circular 40/2021/TT-BTC, foreign e-service providers without a permanent establishment in Vietnam must register for VAT via the e-Service tax portal (etvanndt.gdt.gov.vn) if annual B2C revenue exceeds VND 100 million. The General Department of Taxation (GDT) administers VAT. Marketplaces (Shopee, TikTok Shop) are responsible for declaring tax on behalf of individual sellers.
- •Standard VAT rate: 10% (restored from Jul 2024)
- •e-Service tax threshold: VND 100 million/year (~USD 4,000) for foreign providers
- •Foreign providers register via e-Service portal (no local entity needed)
- •Marketplaces declare and pay tax on behalf of individual sellers
- •VAT returns: quarterly filing for e-Service taxpayers
- •Reduced rate 8% was temporary (Jan 2022 – Jun 2024, for certain sectors)
- •Personal income tax: 1–5% on ecommerce revenue for individual sellers
🚢 Customs & Import Duties
Vietnam's import duty rates range from 0–150%. The de minimis threshold is VND 1 million (~USD 40) per shipment — goods below this value are duty-exempt. Vietnam has extensive FTAs including EVFTA, CPTPP, and RCEP, offering significant preferential rates. The Vietnam Customs e-Customs system (VNACCS/VCIS) handles electronic declarations. Importers need a customs code registered with GDT.
- •Import duty rates: 0–150% depending on HS code
- •De minimis: VND 1 million (~USD 40) per shipment (duty exemption)
- •VAT 10% on all imports regardless of value
- •VNACCS/VCIS electronic customs declaration system
- •EVFTA, CPTPP, RCEP, ASEAN FTA preferential rates with Certificate of Origin
- •Customs code registration required for all importers
- •Special consumption tax on luxury goods (cars, alcohol, tobacco)
🛡️ Product Safety & Standards
Vietnam requires CR mark (Quy chuẩn kỹ thuật quốc gia) for many product categories. The Ministry of Industry and Trade (MOIT) regulates electronics and industrial goods. Food, cosmetics, and pharmaceuticals are regulated by the Ministry of Health. The Ministry of Science and Technology (MOST) sets national technical standards. Vietnamese-language labeling is mandatory for all consumer products.
- •CR mark (hợp quy) mandatory for products under national technical regulations
- •MOIT regulates electronics, industrial goods, textiles
- •Ministry of Health regulates food, cosmetics, pharmaceuticals
- •Vietnamese-language labeling mandatory (Decree 43/2017/ND-CP)
- •Product quality registration required before market circulation
- •Specific import permits for food, cosmetics, chemicals
- •E-commerce platforms must verify product compliance before listing
🛒 Marketplace & Ecommerce
Shopee is the dominant marketplace in Vietnam, followed by TikTok Shop which has surged to become the second-largest platform. Lazada (Alibaba) is the third major player. Vietnamese consumers are highly mobile-first. Vietnamese-language product listings are essential. Vietnam's ecommerce market is projected to reach USD 39 billion by 2027. Live commerce and social selling via TikTok are dominant trends.
- •Shopee: dominant marketplace in Vietnam
- •TikTok Shop: surged to second-largest (2023–2024)
- •Lazada (Alibaba): third major platform
- •Tiki: local marketplace focused on authentic products
- •Mobile-first market: 70%+ of ecommerce via mobile
- •Vietnamese-language listings essential
- •Live commerce via TikTok is a dominant sales channel
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This information is for general reference only and does not constitute legal, tax, or compliance advice. Consult a qualified professional and check official sources before making decisions.