Beginning April 1, 2025, e-commerce platforms with payment functions will be required to declare and pay taxes on behalf of sellers, including business households and individuals. This is one of the key changes in a set of amendments to nine laws passed by the National Assembly on Friday.

The new law will shift the responsibility for tax declaration and payment from individual sellers to the e-commerce platforms themselves, which will streamline the process and ensure greater transparency. The General Department of Taxation has outlined plans to develop guidelines to support the implementation of this tax system. Additionally, a working group will be established to assist e-commerce platforms in complying with the new requirements.

Currently, platforms such as Shopee, Lazada, and Tiktok Shop are not directly responsible for taxes; instead, sellers handle their own tax obligations. However, this shift will simplify tax compliance for both sellers and authorities. The government has also moved to amend the Law on Corporate Income Tax to ensure foreign businesses operating on Vietnamese e-commerce platforms also contribute taxes on their earnings in the country.

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