Is there a free VAT/GST threshold for foreign digital sellers?

No — register from the first in-scope supply. Botchannels

Is a local tax representative mandatory?

No for overseas e-portal registration

10% VAT (confirm any temporary category reduction)

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Asia · Vietnam

Vietnam: VAT on digital services

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Not supported by the free-threshold API · Local term: VAT

Last verified: 2026-10-29

Overseas suppliers without a Vietnam PE that sell e-commerce or digital-platform goods/services to Vietnam must register, declare and pay tax via the General Department of Taxation e-portal (Form 01/NCCNN), obtain a 10-digit TIN, and file quarterly Form 02/NCCNN generally by the last day of the first month after the quarter. VAT on qualifying foreign e-commerce/digital supplies is 10% under the VAT Law (temporary 8% rate for many domestic goods through 2026 does not replace the foreign digital framework)

Not supported by the free-threshold API: why

Nil-threshold regime

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Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (VAT)

Free threshold?: No — Nil-threshold regime
Amount / measure: VND 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply
Window: No threshold (from the first sale)
Standard rate: 10.0%
VAT Law rate 10% for qualifying supplies; confirm whether any temporary reduction applies to your specific digital category on GDT guidance
Who must register: Overseas suppliers without Vietnam PE conducting e-commerce / digital platform business with Vietnamese customers
Evidence of location: Vietnamese customers. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
Invoicing: Include Vietnamese VAT in amounts charged once registered; declare via 02/NCCNN
Filing: Quarterly Form 02/NCCNN, generally due by the last day of the first month after the quarter
Effective: Overseas supplier tax registration (Form 01/NCCNN); VAT Law 48/2024/QH15 framework
Authority: General Department of Taxation

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class: Digital service
Support status: Not supported by the free-threshold API — Nil-threshold regime

How to register

Self-register online?: Yes — Overseas suppliers register on the GDT foreign-supplier eTaxVN portal (https://etaxvn.gdt.gov.vn/nccnn/). A Vietnamese tax agent is optional, not mandatory for the portal path
Resident representative / fiscal agent: Optional. You may authorise a Vietnamese tax agent; attach the authorisation if used. Not required solely for overseas-supplier e-portal registration
Regime: GDT e-portal for overseas suppliers (Form 01/NCCNN) under Circular 80 — TIN + electronic tax account for digital / e-commerce supplies

Steps (in order)

Open the foreign-supplier portal and create an account with a permanent company email — https://etaxvn.gdt.gov.vn/nccnn/
Submit first-time tax registration Form 01/NCCNN (Appendix I, Circular 80/2021/TT-BTC) via the portal
Authenticate with the transaction verification code emailed by GDT; submit the dossier
Receive TIN and portal credentials by email. File quarterly returns on Form 02/NCCNN and pay as instructed

Documents

Foreign incorporation certificate or foreign tax-ID certificate — Upload via the portal. Vietnamese translation may be required in practice — confirm portal prompts
Tax-agent authorisation (if using an agent) — Written authorisation / power for the Vietnamese tax agent

Official processing time: Official materials and practitioner guides cite on the order of 2–3 working days for a complete overseas-supplier registration; incomplete filings get a correction notice. Exact SLA can vary — use the portal result notice
Official fees: No GDT registration fee stated for the overseas-supplier electronic path (lé phí: không in related e-transaction guidance)
Portal: https://etaxvn.gdt.gov.vn/nccnn/
Local bank account: Payment instructions are issued after return submission; follow GDT payment guidance for overseas suppliers (often offshore-capable channels)
Filing frequency: Quarterly (Form 02/NCCNN)
Payment currency: VND (or as GDT payment notice specifies)
Input VAT recovery: Deemed-rate VAT/CIT on revenue for overseas digital suppliers — not a full input-VAT credit scheme; confirm with GDT / adviser
Portal language: Portal supports overseas suppliers; forms bilingual in GDT materials
Penalties: Late filing/payment under Tax Administration Law — confirm current rates with GDT

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

Dezan Shira & Associates — Tax — Cross-border tax advisory (Vietnam Briefing publisher)
KPMG Vietnam — Member firm
Grant Thornton Vietnam — Member firm

Official sources

Form 01/NCCNN — overseas supplier registration (explainer)
VAT Law 48/2024/QH15
Vietnam registration portal

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?: No — register from the first in-scope supply. Botchannels
Is a local tax representative mandatory?: No for overseas e-portal registration
What rate applies?: 10% VAT (confirm any temporary category reduction)
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice