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.


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