According to the new regulations of the amended Law on Tax Administration, starting from April 1, 2025, e-commerce platforms (TMĐT) such as Shopee and Lazada will be responsible for deducting, declaring, and paying taxes on behalf of business households and individual businesses on their platforms. However, as of the current time, both Shopee and Lazada have confirmed that they cannot yet implement this regulation.
The main reason given by both e-commerce platforms is that the Government has not yet issued a detailed Decree guiding the process and methods for implementing this deduction, declaration, and payment of taxes.
In a press release, a Shopee representative stated: “Currently, e-commerce platforms are still awaiting a guiding Decree from the Government to have a basis for implementing the regulations correctly. Therefore, Shopee will temporarily not proceed with deducting, declaring, and paying taxes on behalf of sellers from April 1, 2025, as initially planned.”
Shopee affirmed that it will fully comply with its rights and obligations under the latest amended Law on Tax Administration. This e-commerce platform committed to updating all sellers as soon as it receives official guidance from the Government and will support sellers in fulfilling their tax obligations in accordance with the new regulations.
Similar to Shopee, Lazada also announced that they cannot yet implement the deduction and payment of taxes on behalf of sellers on April 1, 2025, due to a lack of detailed guidance from state authorities.
A Lazada representative shared: “We do not yet have sufficient basis and guidance from state agencies to accurately determine the timing, the amount of tax to be deducted, and the methods for declaration and payment.”
Lazada committed to closely coordinating with tax authorities to prepare the necessary steps to comply with the regulations. As soon as specific guidance is available, this e-commerce platform will notify sellers in detail about how taxes will be calculated and the applicable tax rates.
Although the tax deduction has not been implemented from April 1, 2025, business households and individual businesses on Shopee, Lazada, and other e-commerce platforms are still responsible for declaring and paying taxes according to current regulations.
Therefore, sellers need to closely monitor information from e-commerce platforms as well as tax authorities to ensure full compliance with their financial obligations.
According to the Vietnam E-commerce Association, there are currently nearly 725,000 organizations and individuals doing business on e-commerce platforms with a total transaction value of up to 75,000 billion VND. The application of the new regulation, which requires e-commerce platforms and digital platforms with payment functions to deduct and pay taxes on behalf of sellers, aims to:
Mr. Nguyen Binh Minh, a member of the Executive Committee of the Vietnam E-commerce Association, commented that this activity will help manage taxes for individuals doing business on e-commerce platforms and digital platforms more accurately, while also ensuring the safety of businesses.
According to the General Department of Taxation, Ministry of Finance, the new regulation not only helps prevent tax loss but also reduces costs and administrative procedures. Instead of hundreds of thousands of sellers having to pay taxes themselves, now e-commerce platforms will be the focal point responsible for declaring and paying taxes on their behalf.
This policy is expected to help individuals doing business on e-commerce platforms no longer have to worry about tax obligations, while also improving tax management on online business platforms.
The fact that Shopee and Lazada cannot yet implement tax deductions from April 1, 2025, due to a lack of guidance from the Government is important information for the online seller community. However, sellers still need to actively fulfill their tax obligations according to current regulations and closely monitor new announcements from e-commerce platforms and tax authorities to ensure legal compliance.
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