Guide To Tax Declaration, Payment For Household Businesses On E-Commerce Platforms (Tax Code Ending In 888) – Updated 2025

Recently, regulations regarding individuals and household businesses selling on e-commerce platforms (such as Shopee, Lazada, Tiki, etc.) requiring registration of tax codes ending with 888 and self-declaration of taxes have attracted much attention from the online business community.

With experience advising hundreds of individuals and household businesses, TPM Tax Agent would like to share specific steps and regulations you need to know to operate a legitimate and effective e-commerce store.

Who Needs To Register The Tax Code Ending In 888?

The tax code ending in 888 is a special tax code for household businesses and individuals doing business on e-commerce platforms. So, who needs to register this tax code? Let’s find out!

• Individuals selling through e-commerce platforms or social networks (Facebook, Zalo, TikTok Shop, etc.)
• Having revenue arising from online business activities
• Previously had a personal 10-digit tax code or household business tax codes (001, 002…)
  → Now will be issued an additional subsidiary tax code ending in -888 to declare tax obligations separately for revenue from e-commerce.

2. Steps to operate a compliant e-commerce store

Step 1: Register tax code ending in 888

Documents & conditions: Have a VNeID level 2 account (register via the VNeID app)
How to do:

• Access: https://canhantmdt.gdt.gov.vn
• Log in with VNeID
• Select “Tax Registration” → Fill form 03-ĐK-TCT → System issues a new tax code ending with 888.
  Example: If your personal tax code is 1234567890, the system will issue an additional code 1234567890-888 for e-commerce.

 Step 2: Declare and pay taxes
Two declaration methods:
2.1 Monthly declaration (common)

• Applied if there is steady revenue on the platform
• Deadline: Before the 20th of the next month

2.2 Declaration per revenue occurrence

• Applied if revenue is irregular (need to coordinate with tax office for this method)
• Payment due within 10 days from the revenue occurrence date

Declaration form: 01/CNKD (according to Circular 40/2021/TT-BTC)
Tax rates (for goods sales sector):

• VAT: 1%
• Personal income tax (PIT): 0.5%

Example: If revenue in April is 100 million VND → Tax to pay:
→ VAT: 1 million VND → PIT: 500,000 VND → Total: 1.5 million VND

Important Notes

• Do not use old personal tax codes (ending 001, 002) for e-commerce tax declaration anymore → Must use the correct code ending in -888.
• Traditional household businesses keep old tax codes for offline business declarations.
• If selling both offline and online → must separate into 2 tax codes and 2 declaration methods.
• E-commerce platforms stopped withholding tax on behalf of sellers since 2024 → Sellers must declare and pay tax themselves.

Hot Tax Issues In 2025

• Increased VAT exemption threshold to 200 million VND/year
  Household businesses and individuals with revenue under 200 million VND/year are exempt from VAT, instead of the previous threshold of 100 million VND.
• E-commerce platforms pay tax on behalf of sellers
  Platforms with payment functions will withhold and pay tax on behalf of sellers who registered the tax code ending in -888, simplifying declaration procedures.
• Temporary travel ban for household business owners with tax debts
  Owners owing 50 million VND or more overdue for 120 days will be temporarily banned from traveling abroad until tax obligations are fulfilled or waived.

In the context of increasingly transparent and strict tax management, understanding and correctly implementing regulations about tax code registration, declaration, payment, and invoicing are mandatory for individuals and household businesses operating on e-commerce platforms. Compliance helps avoid administrative penalties and demonstrates professionalism and credibility to customers and partners.

With a team of experienced consultants, TPM is always ready to accompany you on the journey of developing a legal, safe, and efficient online business.

If you need support for periodic tax declarations, registering tax codes ending in 888, or have any questions about e-commerce tax policies, please contact TPM for quick, accurate, and professional advice.