Vietnam’s E-Commerce Sellers Hope to Avoid Invoicing Each Order After Platforms Withhold Tax

A Vietnamese government directive that sellers need not issue invoices when e-commerce platforms withhold tax on each transaction has prompted discussion among sellers and readers. Several sellers hope the relevant rules will be approved and implemented soon, saying the current requirement to issue an electronic invoice for every order adds to their business burden. The source text does not confirm that the rules have taken effect.

E-commerce platform sellers hope the new invoicing rules will take effect soon.（VietVance）

Some readers say that requiring sellers to issue invoices after platforms withhold tax when orders are completed adds time and expense. Others worry that invoicing is complicated and that errors could lead to penalties. They say policymakers should fully consider how businesses operate and avoid repeatedly revising the rules after implementation.

On transaction records, one reader proposes distinguishing retail from wholesale sales: sellers could be exempt from issuing invoices for sales to consumers when platforms have recorded the transactions and withheld tax. Sellers would still need to issue invoices for wholesale sales to business households or companies, or when buyers need invoices for payment. This is a reader’s proposal, not an announced rule.

Rules governing transactions and supporting records on Vietnamese e-commerce platforms are drawing attention.（VietVance）

Other readers suggest using platform order records as evidence of purchase costs and clarifying whether companies can deduct platform purchases without invoices when calculating corporate income tax. Another reader asks whether companies with revenue below VND 3 billion that sell through platforms could qualify for similar treatment. These questions remain unresolved pending clarification of the policy.

Source: VietVance