Vietnam Establishes VAT and Personal Income Tax Withholding Obligations for e-Commerce Platforms

The Vietnam Government Office has announced the issuance of Decree No. 117/2025/ND-CP, which regulates the tax obligations of e-commerce platforms and individuals selling through such platforms. This includes that both domestic and foreign e-commerce platforms that provide direct payment functions are required to deduct and pay VAT on each transaction for the provision of goods and services by individuals in Vietnam conducting business on an e-commerce platform. Further, both domestic and f…