E-commerce trading floor owners would have to declare and pay taxes on behalf of individuals selling goods and services via their floors (both in the country and abroad), according to a draft decree prepared by the MOF to revise Decrees 126 and 123 issued in 2020.

Foreign traders and organizations that set up websites with Vietnamese domain names or in Vietnamese language or establish e-commerce trading floors with 100,000 transactions per year from Vietnam would have to register e-commerce activities with competent agencies.