Proposal to require marketplace operator to withhold tax from individual sellers
13 February, 2025
The Government intends to issue a Decree on tax management for the business activities on ecommerce and digital platforms, which require operators of the domestic and foreign e-commerce platforms to withhold and pay taxes (including PIT and VAT) on behalf of:
- Individual, household residents on worldwide income generated from sales via from the e-commerce platforms
- Individual, household non-residents on Vietnam sourced income generated from sales via the e-commerce platforms
The draft Decree is proposed to be effective on 1 April 2025.
