Industry

Accounting for e-commerce in Vietnam: marketplace, cross-border, and withholding

Specialist accounting and tax for e-commerce companies in Vietnam: marketplace withholding, cross-border FCT, and tax-representation for foreign platforms.

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Overview

E-commerce in Vietnam is taxed under a specific framework: domestic sellers are subject to CIT and VAT, marketplaces are required to withhold tax on individual sellers, and foreign e-commerce suppliers are subject to FCT. Our e-commerce team has worked with global platforms, domestic marketplaces, and DTC sellers.

Who needs this service

  • Foreign e-commerce platforms selling to Vietnamese customers
  • Domestic marketplaces and DTC sellers
  • E-commerce sellers using a hybrid model (domestic + cross-border)

Legal requirements

CIT and VAT for domestic sellers

Domestic e-commerce sellers are subject to 20% CIT and 10% VAT (with reductions for some categories).

Marketplace withholding

Domestic platforms must withhold tax on individual sellers (deemed PIT and VAT) and remit to the GDT.

FCT for foreign platforms

Foreign e-commerce platforms without a Vietnamese PE must register for FCT via the GDT portal and pay quarterly.

Pricing

Indicative fees

ItemFee
E-commerce monthly compliancefrom USD 1,500 / month
Foreign platform tax-representationfrom USD 800 / month

Fees are indicative and depend on transaction volume, complexity, and reporting requirements. Request a tailored proposal.

Timeline

Typical engagement timeline

Phase 1 · Week 1–4

Setup

Tax registration, withholding system, FCT portal access.

Phase 2 · From month 2

Ongoing

Monthly CIT/VAT filings, quarterly FCT (for foreign platforms), annual reconciliation.

Watch out

Common mistakes we help you avoid

  • 01Failing to register for FCT (foreign platforms)
  • 02Not withholding on individual sellers (marketplaces)
  • 03Treating the foreign platform's Vietnamese revenue as outside the FCT scope
  • 04Missing the data-sharing obligations with the GDT
Why us

What you get

Industry expertise

We work with foreign platforms, domestic marketplaces, and DTC sellers. We understand the e-commerce tax framework.

Tax representation

For foreign platforms, we act as tax representative: registration, declaration, and remittance.

Withholding automation

For marketplaces, we help automate the seller withholding and the GDT remittance.

FAQ

Frequently asked questions

How is e-commerce taxed in Vietnam?
Domestic e-commerce is taxed at 20% CIT and 10% VAT (with reductions for certain categories). Foreign e-commerce suppliers without a PE must register for VAT via the GDT portal and pay quarterly FCT. Platforms must withhold tax on individual sellers.
What is the tax treatment of marketplace income?
Marketplace income (commission, listing fees, advertising) is VAT-taxable and subject to CIT. Cross-border services consumed in Vietnam are subject to FCT. We help platforms structure the operation and the withholding regime.
What is the role of a tax representative for foreign e-commerce?
A tax representative is a Vietnamese-resident entity appointed by a foreign e-commerce supplier to handle VAT registration, declaration, and payment. The representative is jointly liable for the supplier's compliance. We act as tax representative for several foreign platforms.
What are the bookkeeping obligations for an e-commerce seller?
An e-commerce seller is required to maintain the same books as any other entity: cash book, general ledger, sub-ledgers, tax registers, and statutory financial statements. E-commerce-specific records include platform reports, transaction logs, and reconciliation to bank receipts.
Get Started

Ready to discuss e-commerce?

Free 30-minute consultation. We'll review your situation and outline a fixed-fee engagement.

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