Vietnam e-services VAT

Vietnam has imposed VAT collections on foreign providers of electronic services starting 1 July 2020.

In addition to e-services, the tax net has also been extended to goods sold via e-commerce. VAT in Vietnam is currently 10%, with a reduced VAT rate for basic foodstuffs.

Scope of e-services

E-services includes income from: download or streaming media; app's; e-books and online journals; e-learning; Software-as-a-Service provisions; gaming; and online gambling.

Vietnamese VAT compliance

Non-resident providers are required to register and report VAT charges to the tax authorities. Vietnam is also requiring payment providers to withhold VAT on payments by their customers to foreign providers.

Latest Vietnamese news

Vietnam VAT hike proposal

July 3, 2018

Vietnam’s government is considering a VAT rise from the current 10% standard and 5% reduced rates. The tax rise is required to meet commitments...

Vietnam VAT 12% proposal

August 25, 2017

The Vietnamese Finance Ministry has proposed rising the VAT rate from 10% to 12%. If approved, the new rate would apply from 1 January...

Vietnam Uber to pay VAT

September 16, 2016

The Vietnamese government has ordered Uber to pay 3% VAT on its taxi services. It will also be required to pay 2% corporation tax....