New General And Import/Export Rules For E-Commerce Activities

As of 1 January 2022, Decree 85 aims to tax Vietnam-sourced income from local individual customers regardless if the merchant is local or foreign and will impact e-commerce activities. A draft Decree related to import and export via e-commerce activities will have further impact but clarify certain points at the same time.

LEGAL UPDATE

The Vietnamese e-commerce market has recorded remarkable growth in recent years, partially due to the immediate consequences of the COVID-19 outbreak. As a result, the domestic legal framework requires several amendments and further regulations to ensure consistency between the applicable laws.

Decree 52/2013/ND-CP on e-commerce dated 16 May 2013 (Decree 52) has served as the main legal basis for e-commerce activities for almost a decade. It has now been amended by Decree 85/2021/ND-CP dated 25 September 2021 (Decree 85).