Will add regulations on electronic identification, floor responsibility with new e-commerce model

The Ministry of Industry and Trade has proposed to develop a draft Law on E-commerce, which includes additional regulations on electronic identification and floor responsibility for new e-commerce models such as livestream sales.

On the afternoon of July 3, the Government Office held a regular Government press conference for June 2025.

Responding to the regulation on transferring the responsibility of declaring and paying taxes from millions of business individuals to organizations managing e-commerce trading floors and organizations providing digital platforms with payment support functions (in Decree No. 117 of the Government ), Deputy Minister of Industry and Trade Nguyen Sinh Nhat Tan Decree 117/2025/ND-CP takes effect from July 1, 2025, marking a step forward in tax management on e-commerce platforms. Accordingly, the responsibility for declaring, deducting and paying taxes (value added tax, personal income tax) will be carried out by organizations managing e-commerce platforms with payment functions on behalf of business households and individuals.

The Deputy Minister of Industry and Trade said that in the coming time, the Ministry has proposed to develop a draft Law on E-commerce (expected to be submitted to the National Assembly in October 2025) to complete the legal framework; including adding regulations on electronic identification and platform responsibility for new e-commerce models such as livestream sales, while creating favorable conditions for individual businesses to comply with tax laws.

Tax collection and payment are specifically regulated in Decree 117/2025/ND/CP.

The responsibility for declaring, deducting and paying taxes (value added tax, personal income tax) will be carried out by organizations managing e-commerce platforms with payment functions on behalf of business households and individuals. Illustrative photo

Regarding platform businesses, according to Mr. Nguyen Sinh Nhat Tan, businesses have coordinated with tax authorities early in the process of drafting the Decree to avoid the situation of "tax on tax" and propose policy improvements (such as tax refunds for canceled applications, balancing policies between domestic and foreign businesses, and simplifying administrative procedures).

At the same time, be ready to prepare to invest in technical infrastructure; upgrade data systems, management software and tax collection and reporting tools, ensuring accuracy and transparency when deducting, declaring and paying taxes on behalf of sellers from July 1, 2025.

For sellers, the Deputy Minister of Industry and Trade recommends proactively updating identification information and personal tax codes; following guidance information from platforms and tax authorities to comply with new obligations; adjusting business activities in accordance with tax policies, such as issuing invoices, tracking deductions, etc.

The Deputy Minister of Industry and Trade affirmed: Currently, the implementation of Decree 117 is taking place seriously and synchronously. The Ministry of Industry and Trade and tax authorities continue to proactively standardize data and build coordination mechanisms; e-commerce platforms have actively prepared systems, organized communications, provided guidance and supported sellers to ensure effective implementation of tax deduction and payment obligations from the time the Decree takes effect.

Source: https://phunuvietnam.vn/se-bo-sung-quy-dinh-ve-dinh-danh-dien-tu-trach-nhiem-san-voi-mo-hinh-thuong-mai-dien-tu-moi-20250703190308355.htm