(Chinhphu.vn) – Regulations allowing e-commerce platforms to deduct, declare, and pay taxes on behalf of household and individual businesses contribute to simplifying procedures, improving tax management efficiency, and creating a transparent and fair business environment. However, sellers still need to proactively monitor and summarize revenue to fully fulfill their tax obligations as prescribed.
Báo Chính Phủ•04/11/2026
The rapid development of e-commerce poses numerous challenges for households and individual businesses in compiling revenue, declaring, and paying taxes periodically, especially when operating on multiple platforms. New regulations on tax management for business activities on digital platforms have established a mechanism for withholding, declaring, and paying taxes on behalf of others ating management efficiency
Withdraw, declare, and pay taxes at source.
According to Clause 1, Article 11 of Government Decree No. 68/2026/ND-CP, the managing entity of domestic or foreign e-commerce platforms and other digital platforms with online ordering and payment functions is responsible for deducting, declaring, and paying the deducted tax amount for each transaction of goods and services provided by household businesses and individual businesses.
This mechanism is specifically stipulated in Articles 43 and 44 of Decree No. 252/2026/ND-CP. Accordingly, the amount of value-added tax and personal income tax to be withheld is determined according to the tax rate corresponding to the revenue generated from each transaction, in accordance with tax laws.
For e-commerce platform owners, the deduction time is when the transaction is successfully confirmed and payment is accepted according to the platform’s regulations.
Therefore, for transactions subject to withholding tax, sellers are not required to separately declare and pay taxes for each transaction. Platforms like Shopee, TikTok Shop, or service providers like Grab and Be assume the responsibility of withholding, declaring, and paying taxes on behalf of the seller when they meet the conditions stipulated by law .
According to Article 46 of Decree No. 252/2026/ND-CP, the owner of an e-commerce platform is responsible for storing transaction data and information related to determining the amount of tax payable and the amount of tax already deducted; accurately and completely deducting, declaring, and paying taxes on behalf of others, and is legally responsible for the accuracy and truthfulness of tax records.
The practice of withholding and paying taxes on behalf of sellers reduces the paperwork involved for sellers while facilitating tax authorities in managing and verifying transaction information and revenue generated on digital platforms.
Raise the tax-exempt revenue threshold and simplify tax refund procedures.
The mechanism of e-commerce platforms declaring and paying taxes on behalf of businesses helps households and individuals reduce administrative procedures for transactions where the platform handles this obligation. However, the deduction and payment on behalf of the seller does not mean that the seller is completely exempt from the responsibility of declaring, settling, and fulfilling other tax obligations.
Along with the reform of management methods, tax policies for household and individual businesses have also been adjusted to raise the threshold of tax-exempt revenue.
According to Clause 1, Article 1 of Decree No. 141/2026/ND-CP, amending and supplementing Decree No. 68/2026/ND-CP, the annual revenue threshold for business households and individuals exempt from personal income tax and value-added tax has been raised from VND 500 million to VND 1 billion, effective from January 1, 2026.
For households and individual businesses with total annual revenue of VND 1 billion or less but which have already had taxes deducted and paid, the law stipulates a mechanism for handling overpaid taxes. According to Article 12 of Decree No. 68/2026/ND-CP, amended and supplemented by Decree No. 141/2026/ND-CP, taxpayers may offset or request a refund of overpaid taxes as prescribed.
The tax refund procedure is also regulated in accordance with the tax calculation method of each household and individual business. According to current regulations on tax management documents and procedures, for individuals paying personal income tax using the method of multiplying the tax rate by taxable revenue, the application for a refund of overpaid tax is the Tax Declaration Form No. 01/TKN-CNKD.
For taxpayers using the method of calculating taxable income by multiplying it by the tax rate, the application for a refund of overpaid tax is submitted using the corresponding tax return form. The tax authority receives, classifies, and processes the refund application in accordance with the laws on tax administration.
Another concern in online business is handling taxes on transactions that are canceled or returned after the platform has already deducted the tax.
Clause 2 of Article 45 of Decree No. 252/2026/ND-CP stipulates that, for transactions that are canceled or returned, the e-commerce platform owner shall offset the tax already deducted or paid on behalf of the buyer for that transaction against the tax due for other transactions involving the sale of goods or provision of services.
Article 46 of this Decree also stipulates the responsibility of the platform owner to fully and promptly refund the tax amount deducted or paid on behalf of the seller for canceled or returned transactions. This regulation aims to protect the rights of sellers and avoid incurring tax obligations that are inconsistent with actual revenue.
Ensuring tax obligations when conducting multi-channel business.
Although the responsibility for withholding, declaring, and paying taxes on many transactions has been transferred to e-commerce platforms, household businesses and individual entrepreneurs must still proactively manage their revenue and fulfill all their tax obligations.
According to the regulations in Decree No. 68/2026/ND-CP, amended and supplemented by Decree No. 141/2026/ND-CP, revenue is determined based on the business activities of the same taxpayer, not separately for each store, account, or platform.
Accordingly, revenue generated from physical stores, private websites, e-commerce platforms, social media, and other sales channels of the same entity must be aggregated to determine the revenue threshold and fulfill tax obligations as prescribed.
The fact that e-commerce platforms deduct and pay taxes on behalf of taxpayers for transactions within their scope of responsibility does not replace the aggregation of revenue and tax settlement in cases where required by law. The amount of tax deducted and paid on behalf of the taxpayer is taken into account when determining the taxpayer’s tax liability according to regulations, avoiding double counting for the same income.
For transactions occurring on social media or digital platforms that do not simultaneously offer online ordering and payment functions, Clause 2, Article 11 of Decree No. 68/2026/ND-CP stipulates that business households and resident individuals are responsible for self-declaring and paying taxes on the portion of revenue subject to tax obligations.
The new regulations also require the use of electronic invoices for household and individual businesses with a certain revenue scale.
Specifically, Clause 2, Article 1 of Decree No. 141/2026/ND-CP amends and supplements Clause 5, Article 8 of Decree No. 68/2026/ND-CP, stipulating that business households and individual businesses with annual revenue exceeding 1 billion VND must apply electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to the tax authority’s data system.
The implementation of electronic invoices, unified revenue management, and tax withholding atansparency in tax administration. Simultaneously, this mechanism reduces procedures for transactions where the platform handles tax obligations on their behalf, while still ensuring the responsibility of individual business owners for all their business activities
Ho Chi Minh City University of Law
Original article
https://baochinhphu.vn/quan-ly-thue-tmdt-tu-dong-go-kho-cho-ho-kinh-doanh-so-102261103093742106.htm
Tag:Household businesse-commerce
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