{ "meta": { "title": "Vietnam Regulation Tracker for Foreign Sellers", "source": "Official legal instruments; see each row's sources", "updated": "2026-10-04", "page": "https://vnmarketinsights.com/data/vietnam-regulation-tracker/", "license": "Free to use with attribution: \"VN Market Insights (vnmarketinsights.com)\" and a link to the dataset page." }, "data": [ { "id": "sugary-drinks-excise-2027", "title": "Sugary drinks become subject to special consumption tax: 8% from 2027, 10% from 2028", "instrument": "Law 66/2025/QH15 on Special Consumption Tax (Art. 2(1)(l) and the tax schedule)", "category": "Tax", "status": "upcoming", "effective_date": "2027-01-01", "signed_date": "2025-06-14", "expires_date": "", "what_changed": "Adds soft drinks under the national standard (TCVN) with more than 5 g of sugar per 100 mL to the special consumption tax list. The rate is 8% from 1 January 2027 and 10% from 1 January 2028. Sugary drinks were not taxed under the 2008 law.", "operator_impact": "Brands and importers of sweetened beverages should build the excise into 2027 shelf prices and check each SKU's sugar content against the 5 g/100 mL threshold; a recipe below it is not taxed. On imports the excise is charged on top of import duty and is part of the VAT base, so it compounds into landed cost.", "last_verified": "2026-11-09", "sources": [ { "name": "Government portal (xaydungchinhsach.chinhphu.vn) — 2026 special consumption tax schedule under Law 66/2025/QH15", "url": "https://xaydungchinhsach.chinhphu.vn/bieu-thue-tieu-thu-dac-biet-theo-luat-so-66-2025-qh155-ap-dung-tu-01-01-2026-119250719071456329.htm" }, { "name": "Thư viện Pháp luật — full text of Law 66/2025/QH15", "url": "https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Luat-thue-tieu-thu-dac-biet-2025-so-66-2025-QH15-621225.aspx" }, { "name": "LuatVietnam — what is new in the 2025 Special Consumption Tax Law", "url": "https://luatvietnam.vn/thue-phi-le-phi/diem-moi-cua-luat-thue-tieu-thu-dac-biet-565-98391-article.html" } ] }, { "id": "special-consumption-tax-law-2025", "title": "New Special Consumption Tax Law in force: the beer rate rises every year to 90% by 2031", "instrument": "Law 66/2025/QH15 on Special Consumption Tax (replaces the 2008 law)", "category": "Tax", "status": "in-effect", "effective_date": "2026-01-01", "signed_date": "2025-06-14", "expires_date": "", "what_changed": "Replaces the 2008 Special Consumption Tax Law from 1 January 2026. Beer is taxed at 65% in 2026, rising by 5 percentage points a year to 90% from 2031. The law also widens the list of taxable goods, including sugary drinks from 2027 (see the separate entry).", "operator_impact": "Beer and alcohol brands entering Vietnam should model the annual step-ups into multi-year pricing. On imports the excise is charged on top of import duty and is part of the VAT base, so each step raises the shelf price. Check your product against the taxable list before quoting a landed cost.", "last_verified": "2026-11-09", "sources": [ { "name": "Government portal (xaydungchinhsach.chinhphu.vn) — 2026 special consumption tax schedule under Law 66/2025/QH15", "url": "https://xaydungchinhsach.chinhphu.vn/bieu-thue-tieu-thu-dac-biet-theo-luat-so-66-2025-qh155-ap-dung-tu-01-01-2026-119250719071456329.htm" }, { "name": "Thư viện Pháp luật — full text of Law 66/2025/QH15", "url": "https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Luat-thue-tieu-thu-dac-biet-2025-so-66-2025-QH15-621225.aspx" }, { "name": "LuatVietnam — what is new in the 2025 Special Consumption Tax Law", "url": "https://luatvietnam.vn/thue-phi-le-phi/diem-moi-cua-luat-thue-tieu-thu-dac-biet-565-98391-article.html" } ] }, { "id": "food-safety-decree-46-suspended", "title": "Food-safety Decree 46/2026 suspended in full — Decree 15/2018 still governs food declaration and import inspection", "instrument": "Resolution 15/2026/NQ-CP (replaces Resolution 09/2026/NQ-CP), suspending Decree 46/2026/NĐ-CP and Resolution 66.13/2026/NQ-CP; Decree 15/2018/NĐ-CP continues to apply", "category": "Imports & customs", "status": "in-effect", "effective_date": "2026-04-06", "signed_date": "2026-04-06", "expires_date": "", "what_changed": "Decree 46/2026/NĐ-CP (issued 26 January 2026) would have replaced food declaration, registration and import inspection with a risk-based regime. After cargo backed up at border checkpoints, Resolution 09/2026/NQ-CP paused it until 15 April; Resolution 15/2026/NQ-CP then suspended all of Decree 46 and Resolution 66.13/2026/NQ-CP until the amended Law on Food Safety and its guiding decree take effect.", "operator_impact": "Food importers keep following Decree 15/2018: self-declaration for ordinary processed food (it can be sold once filed), registration for supplements, medical and infant foods, and normal, reduced or tightened inspection of each imported lot. Expect a stricter regime when the amended Food Safety Law passes, and check for it before fixing a long-range launch plan.", "last_verified": "2026-11-09", "sources": [ { "name": "LuatVietnam — Resolution 15/2026/NQ-CP (English text)", "url": "https://english.luatvietnam.vn/resolution-no-15-2026-nq-cp-dated-april-06-2026-of-the-government-on-suspension-of-effect-of-the-governments-decree-no-46-2026-nd-cp-dated-january-431137-doc1.html" }, { "name": "Government portal (xaydungchinhsach.chinhphu.vn) — full text of Resolution 09/2026", "url": "https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-quyet-09-2026-nd-cp-ve-tam-ngung-nghi-dinh-46-2026-nd-cp-ve-huong-dan-thi-hanh-luat-an-toan-thuc-pham-119260205135642533.htm" }, { "name": "LuatVietnam — Decree 15/2018/NĐ-CP (English text)", "url": "https://english.luatvietnam.vn/decree-no-15-2018-nd-cp-dated-february-02-2018-of-the-government-on-elaboration-of-some-articles-of-the-law-on-food-safety-159173-doc1.html" }, { "name": "ChemLinked — Vietnam officially suspends 2026 food safety decree (14 Apr 2026)", "url": "https://food.chemlinked.com/news/food-news/vietnam-officially-suspends-2026-food-safety-decree-and-resolution-reverting-to-2018-regulations" } ] }, { "id": "cosmetics-advertising-circular-2026", "title": "Cosmetics advertising no longer needs pre-approval — oversight moves to after publication", "instrument": "Circular 03/2026/TT-BYT (Ministry of Health; repeals Circular 20/2024/TT-BYT and parts of Circular 09/2015/TT-BYT)", "category": "Market entry", "status": "in-effect", "effective_date": "2026-02-15", "signed_date": "2026-02-12", "expires_date": "", "what_changed": "Removes the requirement to obtain a \"Confirmation of Advertising Content\" from the health authorities before running a cosmetics advertisement. Decision 590/QĐ-BYT (10 March 2026) lists the abolished procedures. The company is now responsible for the legality of its own claims and the authorities check after publication. Decree 181/2013/NĐ-CP still applies: an ad must state the product name, its effects and uses and the responsible entity, and must not present a cosmetic as a medicine.", "operator_impact": "Faster launches for cosmetics campaigns, and no per-ad filing or fee. The risk moves to enforcement: unsupported or medical-sounding claims can now be punished after the campaign and get listings pulled by marketplaces. Keep claim evidence in your product information file (PIF). Sourced from compliance-industry and law-firm summaries — confirm article-level detail against the Vietnamese text.", "last_verified": "2026-10-11", "sources": [ { "name": "ChemLinked — Vietnam abolishes the approval process for cosmetic advertising content", "url": "https://cosmetic.chemlinked.com/news/cosmetic-news/vietnam-abolishes-the-approval-process-for-cosmetic-advertising-content" }, { "name": "REACH24H — post-market surveillance replaces pre-approval", "url": "https://en.reach24h.com/news/industry-news/cosmetic/vietnam-introduces-post-market-surveillance-cosmetics-advertising-abolishing-pre-market-approval" }, { "name": "ALIAT Legal — Circular 03/2026/TT-BYT", "url": "https://www.aliatlegal.com/resources/legal-updates-en/circular-no-03-2026-tt-byt-abolition-of-cosmetic-advertising-content-approval-procedures-and-shift-to-post-market-surveillance/" }, { "name": "ChemLinked — Decision 590/QĐ-BYT on abolished procedures", "url": "https://cosmetic.chemlinked.com/database/view/2552" } ] }, { "id": "investment-law-conditional-lines-2026", "title": "Investment Law amended: conditional business list replaced by a shorter one from March 2027", "instrument": "Law 24/2026/QH16 (amending the Law on Investment 2025)", "category": "Market entry", "status": "upcoming", "effective_date": "2027-03-01", "signed_date": "2026-08-24", "expires_date": "", "what_changed": "The National Assembly passed the amendment on 24 August 2026. It replaces Appendix IV (the list of conditional business lines) with a new list of 137 lines and removes the conditions on the lines it drops; ministries must put replacement management measures in place before 1 March 2027. Law-firm summaries disagree on the starting count (198 or 199) and on how many lines were removed (38, 40 or 62), so treat the exact numbers as unconfirmed. Separately, a Government resolution is reported to have cut the list from 198 to 142 lines from 1 July 2026.", "operator_impact": "If your activity is on the current conditional list, check whether it stays on the new one before you plan licences and timelines — a removed line means no business-investment conditions from March 2027. Nothing changes for lines that remain conditional. Verify your specific line against the official Appendix text.", "last_verified": "2026-10-11", "sources": [ { "name": "LuatVietnam (English) — Law 24/2026/QH16", "url": "https://english.luatvietnam.vn/law-no-24-2026-qh16-dated-august-24-2026-of-the-national-assembly-amending-and-supplementing-a-number-of-articles-of-the-law-on-investment-446358-doc1.html" }, { "name": "Viet An Law — amended Investment Law 2026 on conditional business lines", "url": "https://vietanlaw.com/vietnam-amended-investment-law-2026-on-conditional-business-lines/" }, { "name": "Indochine Counsel — amended Investment Law 2026, notable changes", "url": "https://indochinecounsel.com/regulatory-notes-amended-investment-law-2026-notable-changes" }, { "name": "Vietnam Investment Review — 62 sectors removed from the conditional list", "url": "https://vir.com.vn/vietnam-removes-62-sectors-from-conditional-business-list-160544.html" } ] }, { "id": "investment-decree-96-2026", "title": "New implementing decree for the Investment Law — establish-first option and updated market-access lists", "instrument": "Decree 96/2026/NĐ-CP (replaces Decree 31/2021/NĐ-CP)", "category": "Market entry", "status": "in-effect", "effective_date": "2026-03-31", "signed_date": "2026-03-31", "expires_date": "", "what_changed": "Guides the Law on Investment 2025 (in force from 1 March 2026) for domestic and foreign investors. Reported changes: foreign investors may set up the enterprise before obtaining the Investment Registration Certificate (IRC), with a commitment to meet the market-access conditions; the foreign-investor negative list keeps 23 closed sectors; a few defence lines move from closed to conditional; and projects with an IRC issued before 1 March 2026 keep operating, but a material change triggers the new rules. Law-firm summaries differ on the deadline to complete the IRC after establishing, so confirm it.", "operator_impact": "Foreign-invested companies can start the legal entity earlier, but should still plan the IRC and any market-access condition for their activity. Combine with Decree 342/2026 (goods trading) for import, distribution and retail set-ups. Reported by DFDL, Mori Hamada and others — verify procedure details against the decree text before filing.", "last_verified": "2026-10-11", "sources": [ { "name": "DFDL — key changes under the new Decree 96/2026", "url": "https://www.dfdl.com/insights/legal-and-tax-updates/vietnam-key-changes-to-investment-regulatory-framework-under-the-new-decree-96-2026/" }, { "name": "LuatVietnam (English) — Decree 96/2026/NĐ-CP of 31 March 2026", "url": "https://english.luatvietnam.vn/decree-no-96-2026-nd-cp-dated-march-31-2026-of-the-government-detailing-and-guiding-the-implementation-of-a-number-of-articles-of-the-law-on-investm-430524-doc1.html" }, { "name": "Mori Hamada & Matsumoto — navigating the Investment Law 2025 and Decree 96", "url": "https://www.morihamada.com/en/insights/newsletters/138601" }, { "name": "Thư viện Pháp luật (English) — Decree 96/2026/ND-CP", "url": "https://thuvienphapluat.vn/van-ban/EN/Dau-tu/Decree-96-2026-ND-CP-guidelines-for-the-Law-on-Investment/704850/tieng-anh.aspx" } ] }, { "id": "fie-goods-trading-2026", "title": "New licensing rules for foreign-invested companies that import, distribute or retail", "instrument": "Decree 342/2026/NĐ-CP (replaces Decree 09/2018/NĐ-CP)", "category": "Market entry", "status": "in-effect", "effective_date": "2026-10-18", "signed_date": "2026-09-03", "expires_date": "", "what_changed": "Re-writes the rules for goods trading by foreign investors and foreign-invested companies (FIEs) — import, export, wholesale, retail, logistics, trade promotion and intermediation, and operating an e-commerce platform. A Business Licence is required for retail distribution, import or wholesale of goods not yet fully opened to foreign investors, logistics outside Vietnam's commitments, trade intermediation and e-commerce platform operation; other goods trading needs only investment and enterprise registration. Extra retail outlets remain subject to an economic needs test, some licences are now valid for 5 years, and a Vietnamese company that takes foreign capital must obtain a new Business Licence (its existing outlets may keep trading for up to 12 months meanwhile).", "operator_impact": "This governs the step after cross-border selling: setting up a Vietnam entity (e.g. a 100% foreign-owned LLC) to import, hold stock and sell. Check whether your activities need a Business Licence under the new list before you incorporate, and budget the licence timeline into your launch plan. It does not change selling cross-border through a marketplace.", "last_verified": "2026-11-09", "sources": [ { "name": "Government portal (chinhphu.vn) — Decree 342/2026/NĐ-CP", "url": "https://chinhphu.vn/?docid=219372&pageid=27160" }, { "name": "Thư viện Pháp luật — full text", "url": "https://thuvienphapluat.vn/van-ban/Thuong-mai/Nghi-dinh-342-2026-ND-CP-huong-dan-Luat-Thuong-mai-va-Luat-Quan-ly-ngoai-thuong-318607.aspx" }, { "name": "Doanh nghiệp Hội nhập — what changes for foreign retail and distribution", "url": "https://doanhnghiephoinhap.vn/nghi-dinh-3422026nd-cp-luat-choi-moi-cho-ban-le-phan-phoi-co-von-nuoc-ngoai-150305.html" } ] }, { "id": "low-value-duty-threshold-draft-2026", "title": "Draft decree would cut the import-duty exemption for small parcels to about VND 100,000", "instrument": "Draft decree detailing the Law on Export and Import Duties (Ministry of Finance)", "category": "Imports & customs", "status": "proposed", "effective_date": "2026-09-10", "signed_date": "", "expires_date": "", "what_changed": "The Ministry of Finance is consulting on a draft decree that would replace the current import-duty exemption for low-value shipments — today VND 1,000,000 (~US$40) per express or postal parcel, or duty payable under VND 100,000 — with a much lower one: a customs value of VND 100,000 (~US$4) or less, or total tax payable of VND 10,000 or less, per shipment.", "operator_impact": "If adopted, almost every cross-border parcel would pay import duty on top of VAT, removing the main remaining cost advantage of shipping small orders from abroad. Nothing changes until the decree is issued — but stress-test your landed cost with duty applied to every order, not just those above VND 1,000,000.", "last_verified": "2026-10-04", "sources": [ { "name": "Vietnam Investment Review (10 Sept 2026)", "url": "https://vir.com.vn/vietnam-proposes-lowering-import-tax-exemption-threshold-to-4-160436.html" }, { "name": "EuroCham Vietnam — consultation note", "url": "https://eurochamvn.org/contributing-to-regulations-on-import-duty-exemption-threshold-for-low-value-goods/" } ] }, { "id": "insurance-caps-2026", "title": "Social and unemployment insurance contribution caps raised", "instrument": "Decree 161/2026/NĐ-CP (base salary) + Decree 293/2025/NĐ-CP (regional minimum wage)", "category": "Employment", "status": "in-effect", "effective_date": "2026-07-01", "signed_date": "", "expires_date": "", "what_changed": "The Region I minimum wage rose to VND 5,310,000/month on 1 January 2026, lifting the unemployment-insurance contribution cap (20× the regional minimum) to VND 106,200,000. The statutory base salary rose from VND 2,340,000 to VND 2,530,000 on 1 July 2026, lifting the social- and health-insurance cap (20× base salary) from VND 46,800,000 to VND 50,600,000.", "operator_impact": "Employer insurance stays at 21.5% of salary, but high earners now cost slightly more because more of their salary is inside the caps. Re-run payroll budgets for senior hires; our hiring-cost calculator uses the new caps.", "last_verified": "2026-10-04", "sources": [ { "name": "Rödl & Partner — statutory base salary increase", "url": "https://www.roedl.com/en/insights/vietnam-increase-statutory-base-salary/" }, { "name": "Alitium — Decree 293/2025/NĐ-CP minimum wages", "url": "https://www.alitium.com/vietnam-raises-regional-minimum-wages-from-1-january-2026-decree-293-2025-nd-cp/" } ] }, { "id": "pit-law-2025", "title": "New Personal Income Tax Law — 5 tax bands and higher family deductions", "instrument": "Law 109/2025/QH15 (amended by Law 09/2026/QH16) + Decree 253/2026/NĐ-CP + Circular 87/2026/TT-BTC", "category": "Employment", "status": "in-effect", "effective_date": "2026-07-01", "signed_date": "", "expires_date": "", "what_changed": "Replaces the 7-band salary tax schedule with 5 bands — 5% up to VND 10M/month, 10% to 30M, 20% to 60M, 30% to 100M and 35% above — and raises the personal deduction from VND 11M to 15.5M/month and the dependent deduction from 4.4M to 6.2M, applying to the 2026 tax year. Law 09/2026/QH16 (24 April 2026) amended the law; Decree 253/2026 and Circular 87/2026 (both effective 1 July 2026, replacing Circular 111/2013) add the detail — e.g. a dependent may now earn up to VND 3M/month (was 1M), meal allowances are tax-free up to VND 1.2M/month, and withholding on casual payments starts at VND 5M per payment.", "operator_impact": "Most employees' net pay rises at the same gross salary, which matters when you benchmark offers against take-home pay. Employer cost is unchanged by the tax itself. Model both sides with our hiring-cost calculator.", "last_verified": "2026-10-04", "sources": [ { "name": "Vietnam Briefing — PIT Law 2026", "url": "https://www.vietnam-briefing.com/news/vietnams-personal-income-tax-law.html/" }, { "name": "LuatVietnam — Law 09/2026/QH16", "url": "https://luatvietnam.vn/thue/luat-thue-sua-doi-2026-so-09-2026-qh16-434729-d1.html" }, { "name": "Thư viện Pháp luật — Decree 253/2026/NĐ-CP", "url": "https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Nghi-dinh-253-2026-ND-CP-huong-dan-Luat-Thue-thu-nhap-ca-nhan-699193.aspx" }, { "name": "LuatVietnam — what Circular 87/2026 changes", "url": "https://luatvietnam.vn/thue-phi-le-phi/diem-moi-cua-thong-tu-87-2026-tt-btc-ve-thue-thu-nhap-ca-nhan-565-110114-article.html" } ] }, { "id": "ecommerce-law-2025", "title": "New Law on E-Commerce — foreign platforms must register once they cross 100,000 Vietnamese orders a year", "instrument": "Law 122/2025/QH15 + Decree 248/2026/NĐ-CP", "category": "E-commerce", "status": "in-effect", "effective_date": "2026-07-01", "signed_date": "2025-12-10", "expires_date": "", "what_changed": "Vietnam's first stand-alone e-commerce law replaces Decree 52/2013 and reaches offshore platforms. Its guiding decree, Decree 248/2026/NĐ-CP (also effective 1 July 2026), sets the triggers: a foreign platform is in scope if it offers Vietnamese as a display language, uses a .vn domain, or reaches 100,000 transactions with buyers in Vietnam in a calendar year. In-scope platforms must register with the Ministry of Industry and Trade (within 60 days of hitting the threshold) and have a Vietnam-resident representative or local legal entity; foreign marketplaces, social-commerce and integrated platforms with online ordering must also hold a VND 20 billion escrow. Platforms must electronically verify sellers' identity before they can sell.", "operator_impact": "A brand selling through Shopee, TikTok Shop or Lazada is not itself a platform, but must pass the platform's electronic identity check. A brand running its own Vietnamese-language or .vn ordering site is a direct-sales platform: plan for registration and a resident representative before you localise the site. Operators already confirmed under the old rules have until 30 June 2027 to update their filings.", "last_verified": "2026-10-04", "sources": [ { "name": "National Assembly gazette (congbao.chinhphu.vn)", "url": "https://congbao.chinhphu.vn/van-ban/luat-so-122-2025-qh15-468683/61714.htm" }, { "name": "Ministry of Industry and Trade — Law and Decree 248/2026", "url": "https://moit.gov.vn/en/news/ministry-of-industry-and-trade-disseminates-the-law-on-e-commerce-and-government-decree-no.-248-2026-nd-cp.html" }, { "name": "BizConsult legal update (Sept 2026)", "url": "https://www.bizconsult.vn/legal-update-september-2026-new-regulations-on-e-commerce-activities-under-the-law-on-e-commerce-2025-and-decree-248-2026-nd-cp-effective-from-1-july-2026/" } ] }, { "id": "pdpl-2026", "title": "Personal Data Protection Law — consent, DPO, and cross-border transfer rules", "instrument": "Law 91/2025/QH15 + Decree 356/2025/NĐ-CP", "category": "Data & privacy", "status": "in-effect", "effective_date": "2026-01-01", "signed_date": "2025-06-26", "expires_date": "", "what_changed": "Vietnam's first comprehensive data-protection statute replaces Decree 13/2023. It codifies strict consent rules, mandates a data-protection officer or department, requires a cross-border transfer impact assessment (TIA), sets a 72-hour breach-notification window, and adds fines up to VND 3 billion or a percentage of revenue. The TIA dossier is filed with the Ministry of Public Security (A05) within 60 days of the first transfer, and the ministry reviews it within 15 days. Decree 356/2025 exempts micro-enterprises and household businesses from the DPO and impact-assessment duties, and gives small enterprises and startups a 5-year grace period unless they process sensitive data, handle data on more than 100,000 people, or act as data processors.", "operator_impact": "Any foreign operator holding Vietnamese customer data — a DTC site, a CRM, an email list — is in scope. Processing it on an overseas platform or cloud counts as a cross-border transfer: prepare the TIA and file it within 60 days of starting. Build consent capture and a data-handling policy before you collect Vietnamese personal data.", "last_verified": "2026-10-04", "sources": [ { "name": "National Assembly gazette (congbao.chinhphu.vn)", "url": "https://congbao.chinhphu.vn/van-ban/luat-so-91-2025-qh15-45578.htm" }, { "name": "Vietnam Briefing — Decree 356 requirements", "url": "https://www.vietnam-briefing.com/news/vietnam-personal-data-protection-regulation-decree-356.html" }, { "name": "DLA Piper — Data Protection Laws of the World (Vietnam)", "url": "https://www.dlapiperdataprotection.com/?c=VN&t=law" } ] }, { "id": "vat-cut-8pct-2026", "title": "Temporary VAT cut from 10% to 8% — ends 31 December 2026", "instrument": "Resolution 204/2025/QH15 + Decree 174/2025/NĐ-CP", "category": "Tax", "status": "in-effect", "effective_date": "2025-07-01", "signed_date": "2025-06-17", "expires_date": "2026-12-31", "what_changed": "Many goods and services that normally carry 10% VAT are taxed at 8% until 31 December 2026, now including transport, logistics and IT. Excluded sectors include finance, banking, securities, insurance, and goods under special consumption tax.", "operator_impact": "If your category qualifies, imports and sales currently pay 8% VAT. Unless the National Assembly extends it again, the rate returns to 10% on 1 January 2027 — price 2027 contracts and promotions at 10%.", "last_verified": "2026-10-04", "sources": [ { "name": "Vietnam Law Magazine", "url": "https://vietnamlawmagazine.vn/two-percent-vat-reduction-extends-to-end-of-2026-74557.html" }, { "name": "DFDL tax update", "url": "https://www.dfdl.com/insights/legal-and-tax-updates/vietnam-extension-of-the-reduced-8-vat-rate-to-31-december-2026/" } ] }, { "id": "platform-tax-withholding-2025", "title": "E-commerce platforms must withhold VAT and personal income tax per order", "instrument": "Decree 252/2026/NĐ-CP (replaced Decree 117/2025/NĐ-CP on 1 July 2026)", "category": "Tax", "status": "in-effect", "effective_date": "2025-07-01", "signed_date": "2025-06-09", "expires_date": "", "what_changed": "Since 1 July 2025, domestic and foreign e-commerce platforms with an ordering and payment function withhold VAT and personal income tax for household and individual sellers on every transaction, then declare and pay monthly. Decree 117/2025 introduced this; from 1 July 2026 it sits in Decree 252/2026/NĐ-CP, which guides the 2025 Law on Tax Administration — tax is withheld when a transaction succeeds and payment is accepted, with cancellations and returns offset. For goods, Decree 252 (Arts. 43–44) keeps VAT at 1% and PIT at 0.5% for resident sellers; under Decree 117 non-residents paid 1% PIT. Platforms withhold only for households and individuals — companies are not withheld on.", "operator_impact": "If you sell as an individual or household, your net payout per order drops by the withheld amount, and you do not separately declare VAT/PIT on those transactions. If you sell as a company (the usual set-up for a foreign brand), nothing is withheld per order — your tax is handled through your own entity or the cross-border programme. Our channel-selector tool models both.", "last_verified": "2026-10-04", "sources": [ { "name": "KPMG Vietnam — Decree 252 on tax administration", "url": "https://kpmg.com/vn/vi/insights/2026/07/decree-252-on-tax-administration.html" }, { "name": "Thư viện Pháp luật — Decree 252/2026/NĐ-CP", "url": "https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx" }, { "name": "EY — Decree 117/2025 (original rates)", "url": "https://www.ey.com/en_gl/technical/tax-alerts/vietnam-promulgates-decree-on-tax-administration-for-business-activities-on-e-commerce-and-digital-platforms-of-households-and-individuals" } ] }, { "id": "de-minimis-removed-2025", "title": "Low-value express imports lose their VAT exemption (import-duty exemption kept)", "instrument": "Decision 01/2025/QĐ-TTg", "category": "Imports & customs", "status": "in-effect", "effective_date": "2025-02-18", "signed_date": "2025-01-03", "expires_date": "", "what_changed": "Repeals Decision 78/2010/QĐ-TTg, so express-delivered imports worth VND 1,000,000 (~US$40) or less are no longer exempt from VAT — every express parcel now pays import VAT. The import-duty exemption for those parcels was not repealed: it still applies under Article 29 of Decree 134/2016/NĐ-CP as amended by Decree 18/2021/NĐ-CP. Parcels above VND 1,000,000 pay duty on their full value.", "operator_impact": "Small cross-border orders now cost the buyer or seller VAT (8–10%) that they did not pay before; parcels above VND 1,000,000 also carry import duty (0–30% by HS code). A draft decree proposes cutting the duty exemption to about VND 100,000 (see the entry above), so do not build pricing that depends on staying duty-free. Our landed-cost calculator lets you set duty to 0% for parcels under the threshold.", "last_verified": "2026-10-04", "sources": [ { "name": "EY Customs & Global Trade Alert (Mar 2025)", "url": "https://www.ey.com/en_vn/technical/tax/tax-and-law-updates/customs-global-trade-alert-march-2025-repeal-of-the-threshold-for-import-duties-and-vat-exemptions-regarding-low-value-express-shipments" }, { "name": "LuatVietnam — Decision 01/2025/QĐ-TTg summary", "url": "https://www.luatvietnam.net/en/-vbpl133556.html" }, { "name": "The Saigon Times (English)", "url": "https://english.thesaigontimes.vn/vat-exemption-ends-for-de-minimis-imports-from-february-18/" } ] } ] }