DECREE 117/2025/ND-CP STIPULATING TAX ADMINISTRATION FOR BUSINESS ACTIVITIES ON E-COMMERCE PLATFORMS AND DIGITAL PLATFORMS BY HOUSEHOLDS AND INDIVIDUALS

1. E-commerce platforms with payment functions must declare and pay taxes on behalf of households and individuals

From July 1, 2025, organizations managing e-commerce platforms, both domestic and foreign (including direct owners or authorized representatives), are obligated to withhold and pay taxes on behalf of sellers who are household businesses or individual businesses operating on e-commerce platforms (pursuant to Article 4 of Decree 117/2025/ND-CP)

2. Businesses operating on e-commerce platforms without payment functions must self-declare and pay taxes

Pursuant to Articles 8 and 9 of Decree 117/2025/ND-CP, e-commerce platforms without payment functions require individual and household businesses to self-declare and pay taxes from July 1, 2025, following the procedures outlined below:

Tax registration

Tax declaration and payment