Updated: 23 September 2026
Online selling tax depends on the business entity, income type, revenue and payment collection arrangements. Household businesses, individuals and companies do not use the same calculation method. Sellers must also distinguish marketplace payouts from revenue used to determine tax obligations.
Understanding the 2026 revenue threshold
Decree No. 141/2026/ND-CP dated 29 April 2026 amends Decree No. 68/2026/ND-CP dated 5 March 2026, raising the non-taxable revenue threshold under the amended provisions from VND 500 million to VND 1 billion. Guidance referring only to VND 500 million may therefore no longer fully reflect current policy. [1]
Apply the threshold to the correct household and individual businesses and revenue aggregation method. Do not split one activity's revenue across several shops and treat each as a separate threshold. Companies must apply corporate tax rules rather than use this threshold as a general exemption.
What sellers should do when a marketplace withholds tax
Article 11 of Decree No. 68/2026/ND-CP dated 5 March 2026 requires operators of platforms with online ordering and payment functions to withhold, declare and pay tax on household and individual business transactions under Decree No. 117/2025/ND-CP dated 9 June 2025. Sellers must check the 2026 amendments and their actual records. [2]
Marketplace withholding does not mean every seller receipt has been handled. Orders through a separate website, social media or other channels must be aggregated and assessed. At the same time, avoid declaring amounts already withheld and paid on the seller's behalf twice.
Retain revenue reports, withholding records, order codes, reconciliation periods and submitted identification details. If information is wrong, request correction supported by documents rather than amend only an internal spreadsheet.
Is revenue the amount actually paid into the bank account
Do not automatically treat net payouts as revenue. Marketplace payments may already deduct service fees, advertising, shipping, customer refunds or retained amounts. Classify each item according to the rules and transaction's nature.
For illustration, a report may show VND 100 million in sales but a payout of only VND 87 million after deductions. Break the VND 13 million difference into categories; it cannot automatically all reduce taxable revenue. Nor should one tax rate be applied to every product, service or affiliate income category.
Are electronic invoices the same as order confirmations
Confirmation emails, tracking numbers and transfer receipts are transaction records; they do not automatically replace valid electronic invoices. The invoice framework includes Decree No. 123/2020/ND-CP dated 19 October 2020, amended by Decree No. 70/2025/ND-CP dated 20 March 2025, and related provisions. [3]
Decree No. 141/2026/ND-CP also amends e-invoice rules for household and individual businesses. Check the revenue threshold and specific circumstances before choosing tax authority-coded invoices or cash-register-generated invoices. [1]
A regular reconciliation process
Aggregate orders from every channel for the same reporting period.
Separate completed, cancelled, returned and refunded orders.
Reconcile transaction values with issued invoices.
Separate marketplace, advertising and shipping fees from withheld tax.
Check retained balances and actual payouts.
Retain supporting records for adjustments and pass the data to the tax contact.
Frequently asked questions
Must sellers below the tax threshold track revenue
Yes. Records establish the applicable category, support notification or declaration duties and identify when the threshold is crossed. Exemption from one tax does not mean no records are needed.
What if tax was withheld but revenue stays below the threshold
Check the conditions and procedure for handling overpaid tax. Keep records from each platform rather than assume the marketplace will automatically refund everything without review. [1][2]
Is cash on delivery taxed differently from bank transfers
The collection method does not itself remove tax duties. Aggregate courier-collected and directly paid amounts while eliminating duplicate entries.
