Vietnam's updated Decree on E-Commerce Management introduces new obligations for cross-border platforms and individual sellers. Here's what changed and when.
Vietnam's e-commerce sector is growing at over 20% annually, and the regulatory framework has been catching up. The Ministry of Industry and Trade's updated Decree on E-Commerce Management introduces obligations that affect both foreign platform operators and individual sellers.
Platform Registration
Foreign e-commerce platforms with more than 100,000 monthly transactions involving Vietnamese consumers must register with the Ministry of Industry and Trade. Platforms that fail to register face potential blocking by Vietnamese ISPs under Decree 13/2023.
Tax Withholding Obligations
From January 2026, licensed e-commerce platforms must withhold and remit PIT and VAT on behalf of individual sellers who do not declare their income independently. This shifts significant compliance burden onto platforms and has prompted several to implement seller KYC processes.
Cross-Border Imports
For goods shipped directly to Vietnamese consumers, import duties apply at the standard tariff rates. There is no de minimis threshold in Vietnam — all imported goods are subject to customs duty and VAT regardless of value. This is a significant difference from EU, US, and UK rules and catches many cross-border sellers off guard.
