On June 30, 2026, the Vietnam Government issued Decree No. 252/2026/ND-CP (“Decree 252”) that introduces important provisions and accompanying clarifications for the implementation of the Tax Administration Law No.108/2025/QH15.
The Implementing Decree 252 regulates various tax administration matters, but in today’s Tax News Insight we will focus on the administrative measures introduced to further regulate the business activities related to e-commerce and digital platforms.
Timeline
Decree 252 took effect on July 1, 2026.
Definitions and criteria for e-commerce platforms
Adjusted provisions clarify the criteria that define what kind of business organizations are treated for tax purposes as e-commerce platforms and digital platforms with online ordering and payment functions. Meeting the following criteria triggers the tax treatment of the economic operators as e-commerce platforms:
- Conclusion of the online transactions between purchasers and third-party vendors
- Direct or indirect participation in the payment process, with the ability to control, reconcile, or confirm payment transactions, including collecting payments from buyers and transferring them to sellers
- Determination and appropriate validation of the platform’s active role in organization, monitoring, and participation in the payment process
- Online platforms that only provide listing, advertising, or transaction-matching services without involvement in the payment process are excluded from this scope.
Definition of Taxable persons in the Scope of e-commerce
Differentiation of the direct taxable persons and withholding agents
Direct taxable persons – non-resident legal persons or natural persons conducting business on e-commerce or other digital platforms, which are responsible for fulfilling their tax obligations in accordance with applicable tax laws.
Withholding agents:
- Domestic businesses that make online purchases from overseas vendors
- Non-resident platform operators that withhold and remit taxes on behalf of foreign suppliers
- Domestic or foreign e-commerce and digital platform operators with payment functions are mandated to withhold, declare and remit taxes on behalf of household businesses and natural persons, who are registered users of the platform
- Domestic or non-resident platform operators that have both ordering and payment capabilities withhold, declare, and remit taxes on behalf of household businesses and natural persons who are active vendors on the platform