Non-Resident E-commerce Tax Guide

Non-resident e-commerce tax declaration and payment is crucial amidst the rapid growth of online transactions. This process ensures full tax obligation compliance and builds a transparent tax management system based on information technology infrastructure.

Requirements for Administrative Procedures

The non-resident e-commerce tax procedure ensures IT infrastructure capability for electronic data transmission to tax authorities. Article 2 of Decree 65/2013/NĐ-CP (guided by Article 1 of Circular 111/2013/TT-BTC) defines residency status:

• Resident Individual: Meets one of the following conditions:

  • Presence in Vietnam for 183 days or more in a calendar year or 12 consecutive months starting from the first day of presence. Presence implies physical presence on Vietnamese territory.

  • Permanent residence in Vietnam, either through registered permanent residence under residence laws or a rented house under housing laws with a lease term of 183 days or more in the tax year.

  • Individuals with permanent residence but present for less than 183 days who cannot prove residency in another country are considered Vietnamese residents.

• Non-Resident Individual: An individual not satisfying the resident conditions.

Competent Implementation Authority

Section 3, Part II of Decision 2345/QĐ-BTC (dated July 3, 2025) designates the E-commerce Tax Sub-department as the authority resolving non-resident e-commerce tax declaration and payment for platforms lacking payment functions.

Procedure for Non-Resident E-commerce Tax

Understanding the non-resident e-commerce tax workflow helps individuals execute procedures efficiently and mitigates legal risks.

Dossier Components

• Document: Tax declaration form for non-resident individuals doing business on e-commerce platforms.

• Quantity: 01 set.

>>> CLICK TO DOWNLOAD: TAX RETURN FOR NON-RESIDENT INDIVIDUALS DOING BUSINESS ON E-COMMERCE PLATFORMS

>>> See more at: 2025 Corporate Income Tax Rate Changes

Implementation Sequence

Section 3, Part II of Decision 2345/QĐ-BTC outlines the specific steps:

• Non-residents operating on e-commerce platforms without direct payment functions pay Value Added Tax (VAT) and Personal Income Tax (PIT) on goods and services based on revenue percentage.

• These individuals perform initial tax registration and electronic tax transaction registration via the tax declaration dossier.

• Non-residents declare VAT for domestic goods trading/service provision and PIT to the E-commerce Tax Sub-department upon each occurrence.

• Declaration Deadline: No later than the 10th day following the tax liability generation date.

• Payment Deadline: No later than the last day of the tax declaration dossier submission deadline, per the Law on Tax Administration.

Long Phan Consulting Company Services

Long Phan Consulting Company offers comprehensive solutions regarding non-resident e-commerce tax procedures. Our services include:

• Analyzing and classifying non-resident subjects.

• Consulting on regulations regarding tax declaration and payment.

• Advising on dossiers and workflows for non-resident e-commerce tax.

• Providing detailed instructions on procedural execution.

• Verifying the legality of documents submitted to competent authorities.

• Drafting and preparing necessary dossiers.

Our professional team ensures clients understand and comply with all regulations concerning non-resident e-commerce tax.

>>> See more at: Business Households Mandatory Bank Accounts

Common Inquiries Regarding Procedures

Below are clarifications on common issues regarding non-resident e-commerce tax administration.

Administrative Procedure Results

The General Department of Taxation’s electronic portal sends automatic feedback regarding dossier reception and processing. The portal processes payment vouchers and returns relevant notifications via the Etax System, National Public Service Portal, or bank electronic payment gateways. Legal Basis: Section 3, Part II, Decision 2345/QĐ-BTC.

Implementation Method

The procedure for non-resident e-commerce tax declaration and payment occurs exclusively via electronic methods. Legal Basis: Section 3, Part II, Decision 2345/QĐ-BTC.

Fee Schedule

Non-resident individuals conducting business on e-commerce platforms incur NO FEES for this administrative procedure. Legal Basis: Section 3, Part II, Decision 2345/QĐ-BTC.

Resident vs. Non-Resident Procedures

Resident households/individuals and non-resident individuals follow different procedural sequences. Resident entities operating on platforms without payment functions follow specific regulations in Section 3, Part II, Decision 2345/QĐ-BTC.

Conclusion

Non-resident e-commerce tax declaration requires a thorough understanding of conditions, dossiers, and sequences under current law. Proper compliance ensures tax fulfillment and empowers non-residents to manage online business activities proactively. Contact Long Phan Consulting Company via Hotline 1900636389 for expert legal assistance and technical solutions.