E-commerce platforms to declare, pay taxes on behalf of sellers from April 2025

E-commerce and digital platforms with payment functions will have to declare and pay taxes on behalf of sellers being business households and individuals from April 1, 2025.

E-commerce and digital platforms with payment functions will have to declare and pay taxes on behalf of sellers from April 1, 2025. (Photo: VNA)
E-commerce and digital platforms with payment functions will have to declare and pay taxes on behalf of sellers from April 1, 2025. (Photo: VNA)

Hanoi (VNA) - E-commerce and digital platforms with payment functions will have to declare and pay taxes on behalf of sellers being business households and individuals from April 1, 2025.

This is a notable point of the law which amends nine laws passed by the National Assembly on November 29.

The Government will develop detailed guidances for the implementation of tax declaration and payment on behalf of sellers.

The General Department of Taxation at a recent conference about tax management on e-commerce said that information technology solutions would be raised to facilitate the tax declaration and payment by e-commerce platforms.

A working group will also be set up to support e-commerce platforms in implementing the tax declaration and payment on behalf of sellers at the most convenience and to ensure transparency and fairness.

Currently, sellers on e-commerce platforms such as Shopee, Lazada and Tiktok Shop are responsible for declaring and paying taxes while e-commerce platforms are only responsible for providing information to the tax authorities.

Statistics of the General Department of Taxation showed that sellers on e-commerce platforms paid a total of 94.6 trillion VND (3.73 billion USD) in tax in the first 10 months of this year, up 10% over the same period last year.

The e-commerce portal has received information of 412 e-commerce platforms since its operation in December 15, 2022. Accordingly, there are more than 191,000 organisations and individuals doing business on e-commerce platforms with a total transaction value of nearly 72 trillion VND.

Vietnam is also amending the Law on Corporate Income Tax which aims to require foreign enterprises providing goods and services in Vietnam via e-commerce and digital platforms to pay tax for their incomes in the country./.

VNA

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