Frequently Asked Question: Do I Have to Pay Taxes for Selling Fashion on Facebook?
This is a common question for many online entrepreneurs. The answer is YES, if your business revenue exceeds the specified threshold.
TPM Responds: Latest Updates on the Taxable Revenue Threshold
According to current regulations and upcoming changes, your tax liability will depend on your total revenue within a calendar year.
From now until the end of December 31, 2025: As per Circular No. 40/2021/TT-BTC issued by the Ministry of Finance, if your revenue from production and business activities (including sales on Facebook) is over VND 100 million per year, you are required to register for a tax identification number, declare, and pay taxes on your entire revenue.
Effective from January 1, 2026: Good news for online sellers: under the new revised Law on Value-Added Tax (VAT), effective from July 1, 2025, the taxable revenue threshold will be raised. Specifically, only business households and individuals with annual revenue from the sale of goods and services exceeding VND 200 million will be subject to tax registration, declaration, and payment. This new threshold of VND 200 million per year will officially take effect on January 1, 2026.
Guide to Online Tax Registration, Declaration, and Payment for Facebook Sellers
The entire process of tax registration, declaration, and payment is now conveniently and quickly handled through the General Department of Taxation’s electronic portal.
This is the official portal specifically for business households and individuals to register, declare, and pay taxes from e-commerce and digital platform-based business activities.
1. Types of Taxes to Be Paid
When you conduct business online and reach the taxable revenue threshold, you are obligated to pay two main types of taxes based on a deemed percentage of your revenue:
Note: These rates are stipulated in Circular No. 40/2021/TT-BTC.
2. Tax Declaration Dossier
The tax declaration dossier is straightforward; you only need to submit:
A tax declaration form for business households and individuals, according to Form No. 01/CNKD issued with Circular No. 40/2021/TT-BTC. (Note: The original article mentioned Form 02/CNKD-TĐMT and Decree 117/2025/NĐ-CP; however, this information should be re-verified when official guiding documents are released. Currently, Form 01/CNKD is still applicable).
3. Flexible Tax Declaration Period
You can choose the tax declaration period that best suits your business model:
Monthly Declaration: This option is suitable if you have regular and continuous business activities.
Per-Transaction Declaration: This is for those who conduct business infrequently and only generate revenue at specific times.
4. Important Deadlines for Tax Declaration and Payment to Remember
Adhering to the deadlines for submitting tax dossiers and paying taxes is crucial to avoid unnecessary penalties.
For monthly declarations:
For per-transaction declarations:
Tax Payment Deadline: Coincides with the respective tax declaration submission deadline.
Important Note: If the last day of the submission or payment deadline falls on a public holiday as prescribed, the deadline will be the next working day.
5. Convenient Tax Payment Channels
Besides paying taxes directly on the e-portal, you can also easily fulfill your financial obligations through:
Need In-Depth Consultation?
Complying with tax regulations not only helps you build a sustainable business but also demonstrates your civic responsibility. If you find the procedures complex or want an optimal tax strategy and a suitable legal structure for your business, do not hesitate to seek expert advice.
For detailed and professional consultation, please contact TPM via our website or hotline at (+84) 28 3505 1800 for the quickest and most timely support from our team of experts.
Van Le
