General regulations The Vietnam tax authorities have been enhancing the tax management mechanism to collect tax from non-residents who generate income from Vietnam through cross-border ecommerce and digital-based business activities. One of the most common methods is via the withholding mechanism, whereby the resident buyer is required to withhold, declare, and file the tax on […]

Overview According to a report by Vietnam e-Commerce and Digital Economy Agency (governed by Ministry of Industry and Trade), with 53% of the population shopping online, the e-commerce market in Vietnam grew by 18% in 2020, reaching 11.8 billion USD, which accounted for 5.5% of total retail sales of consumer goods and services. According to […]