A new Vietnam law extending VAT to online sales from foreign sellers may come into effect on December 5, 2020, following the publication of an extensive legislative Decree (126/2020/ND-CP). This document contains details of particular interest to foreign online sellers with sales in the South-East Asia country.
The 266-page Decree details VAT (at 10%) compliance measures on sales by foreign online sellers to Vietnam-based consumers.
Source: taxamo.com