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Vietnam Considers VAT Changes for Non-Resident Businesses in E-Commerce and Digital Platforms

  • Vietnamese National Assembly considering clarifications on non-resident VAT-registered business obligations, VAT rates, and improved deductibility for VAT credits
  • Changes expected to come into effect from 1 July 2025
  • Aim to widen VAT obligations for foreign suppliers engaged in e-commerce and digital platform-based activities without a permanent establishment in Vietnam

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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