Vietnam’s Government Electronic Newspaper has published an explanation of tax withholding on digital platforms, focusing on platform duties and the continuing role of sellers’ combined revenue records. The article is by Phan Phuong Nam of Ho Chi Minh City University of Law.
Which transactions platforms handle
The explanation cites Article 11 of Decree 68/2026/ND-CP: platforms offering both online ordering and payment must withhold, declare and remit relevant taxes for household and individual sellers. Withholding occurs when a transaction is confirmed successful and payment accepted under the platform’s rules.
The article refers to Decree 252/2026/ND-CP for calculation and administration of value-added and personal income taxes. Platforms must retain transaction information and maintain accurate tax records. Cancelled transactions and returned goods have corresponding offset and repayment arrangements.
Revenue thresholds and multiple sales channels
According to the explainer, Decree 141/2026/ND-CP raises the annual revenue threshold for exemption from personal income tax and VAT from VND500 million to VND1 billion, applicable from January 1, 2026. Amounts already withheld from sellers within that threshold can be handled through prescribed offset or refund procedures.
Revenue is aggregated for the same taxpayer across physical shops, websites, marketplaces, social networks and other channels. It is not assessed separately for every storefront or account.
Where a platform does not offer both ordering and payment, sellers remain responsible for declaring the relevant revenue. The article also describes electronic-invoice requirements for household and individual businesses with annual revenue above VND1 billion. The framework combines platform withholding with the seller’s overall revenue and filing responsibilities.