Article 13 is one of the most impactful changes for modern business models—especially for:

• Businesses selling via marketplaces
• Businesses operating platforms
• Individual online sellers
• Dropship – affiliate – cross-border models

We follow a clear structure: legal basis – figures – responsibilities – risks – how to “clean” the system.

I. INTRODUCTION – 2026 IS THE YEAR E-COMMERCE TAXATION TIGHTENS

Previously, e-commerce grew rapidly while tax collection mechanisms remained fragmented.

From 01/01/2026, Article 13 of the Tax Administration Law 2025 begins to apply (some parts may take effect earlier).

The State shifts from:

“Requiring individuals to self-declare”

To:

“Requiring platforms to withhold – declare – pay on behalf”

This is a fundamental change.

II. LEGAL BASIS – CLAUSE 4 OF ARTICLE 13

The law clearly distinguishes two cases:

CASE 1

The platform HAS online ordering and HAS payment

→ The platform owner (domestic or foreign) must:

• Withhold tax
• Declare tax
• Pay tax on behalf of household/individual sellers

Effective from: 01/01/2026

CASE 2

The platform does NOT have ordering & payment

→ Household/individual sellers must:

• Self-declare
• Self-pay tax

III. PRACTICAL ANALYSIS BY BUSINESS MODEL

1. Individuals selling on marketplaces (Shopee, Lazada, TikTok Shop…)

If the marketplace:

• Provides ordering
• Provides e-wallet/payment gateway / collects COD

→ The marketplace must withhold & pay on behalf.

Example:

Individual monthly revenue: VND 500 million

Assume applicable rates:

• VAT 1%
• PIT 0.5%

Total tax: 1.5%

The marketplace must withhold:

500 million × 1.5% = 7.5 million

2. Companies selling via marketplaces

If the company has a tax code and declares taxes under the credit/invoice method:

→ It still declares VAT & CIT as usual

→ The marketplace typically does not withhold on its behalf

However:

Revenue data is directly reconciled and cross-checked by the tax authority.

No longer possible to:

• Declare revenue lower than marketplace sales

3. Cross-border dropshipping models

If a foreign platform:

• Has payments through Vietnam-based gateways
• Generates revenue in Vietnam

→ It may have Vietnamese declaration obligations.

Vietnamese businesses cooperating with platforms should:

• Review contracts
• Identify any contractor tax withholding obligations

IV. BEFORE 2026 VS. FROM 2026

V. REAL-WORLD RISKS

1. Underreporting revenue

If a missing VND 3 billion revenue is identified:

Tax payable (assume 1.5%):
3 billion × 1.5% = 45 million

Penalty for incorrect declaration (20%):
= 9 million

Late-payment interest 0.03%/day
(assume 365 days):
45 million × 0.03% × 365 = ~4.9 million

Total cost ≈ 58–60 million

2. Platforms failing to comply

If withholding is required but not performed:

• Administrative penalties
• Tax assessment/collection
• Higher risk classification

VI. IMPACT ON BUSINESS OPERATIONS

1. Brand-building via marketplaces

Businesses must:

• Reconcile marketplace revenue with accounting and tax filings
• Control refunds and cancelled orders

2. Export via global platforms

Businesses should:

• Check Vietnamese tax obligations
• Review double taxation agreements where relevant

VII. HOW TO KEEP THE SYSTEM “CLEAN”

1. Monthly revenue reconciliation

• Marketplace revenue
• Accounting-recognized revenue
• Tax-declared revenue

2. Contract review with platforms

Clearly define:

• Who is responsible for withholding?
• Who bears penalties if errors occur?

3. Electronic data retention

• Back up order data
• Back up payment data
• Store settlement/reconciliation reports

VIII. PRACTICAL CASE

An individual online seller:

• Annual revenue: VND 12 billion
• No tax declaration

If discovered:

Tax 1.5% = 180 million

Penalty 20% = 36 million

Late payment (1 year) ≈ 20 million

Total nearly 236 million

IX. ACTION CHECKLIST

• Identify which case your model falls under
• Review contracts with platforms
• Check 2025–2026 revenue data
• Standardize marketplace revenue reconciliation
• Update e-commerce accounting procedures

X. CONCLUSION – E-COMMERCE IS NO LONGER A “GREY ZONE”

From 2026:

• No more data gaps
• No more “hard-to-trace” revenue

Tax discipline in e-commerce will:

• Make the market more transparent
• Eliminate unfair competition
• Protect businesses that comply

Next article

Article 5 – Article 26: E-invoices & POS machines connected to the tax authority
(Extremely important for construction, trading, and retail businesses)

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