With the boom in e-commerce, the question of "whether revenue from e-commerce platforms needs to be declared for tax purposes" is becoming a major concern for hundreds of thousands of individuals and households selling online. In reality, many people still confuse "selling on platforms" with "not needing to declare," leading to the risk of being subject to back taxes and penalties when tax authorities verify the data.

This article clarifies the nature of tax obligations on revenue from e-commerce platforms, the new policy changes from 2025-2026, and how sellers need to prepare to avoid being caught off guard.

If you're selling on Shopee, Lazada, TikTok Shop , or other e-commerce platforms, the key is three factors:

• Who are you selling under (individual, household business, company)?
• Does the platform you're selling on have a payment function ?
• Will the policy be implemented before or after July 1, 2025 ?

Do sellers on e-commerce platforms have to declare and pay taxes?

In principle, any business activity entails tax obligations , regardless of the form of sale. Revenue generated on e-commerce platforms is not "virtual revenue," but actual revenue from the sale of goods and provision of services.

Therefore, if a seller earns revenue from sales on the platform, it must, in principle, be declared and taxed according to regulations.

Read more: What Revenue Level Requires Tax Payment?

Original principle: Selling on the exchange ≠ exempt from tax declaration.

The law makes no distinction:

• Selling online or offline?
• Selling through an exchange or selling directly?
• Receive cash on delivery (COD) or e-wallet

The only difference lies in the methods of data collection, recording, and reconciliation.

Read more: Guide to Registering a Household Business: Process, Documents, and Things You Need to Know

A major change from mid-2025: e-commerce platforms will deduct and pay taxes instead.

From July 1st, 2025, according to new regulations, e-commerce platforms with payment functionality in Vietnam will deduct and pay taxes on behalf of individuals and household businesses selling goods on their platforms.

However, the seller still has to:

• Provide complete identification information for the exchange.
• Track revenue that has been deducted.
• Declare any other tax obligations that may arise.
• Data is stored for reconciliation and explanation purposes.

For platforms without payment processing functionality, the responsibility for declaring and paying taxes remains with the seller.

Read more: In 2026, will sole proprietorships file taxes monthly or quarterly?

How is revenue from trading platforms calculated for tax purposes?

According to tax law, taxable revenue is gross revenue, which is the total value of goods and services that the seller receives from the transaction.

According to tax regulations:

• Revenue = total sales value recorded on the order.

Not :

• The actual money will be received into your account.
• Revenue after deducting exchange fees.
• Revenue after deducting returns

For example:

• Order of 1,000,000 VND
• Floor fee: 100,000 VND
• You only receive 900,000 VND.

→ Taxable revenue remains 1,000,000 VND

Revenue on the exchange is closely tied to electronic invoices.

Sellers need to make a clear distinction:

• In the case where the platform issues invoices instead.
• In cases where the seller has to issue the invoice themselves...
• How to handle returns, refunds, and revenue adjustments.

Read more: Overview of Replacement Invoices and Adjustment Invoices

The practical solution: not to study law, but to manage the system properly.

When selling across multiple channels and platforms:

• Handwritten notes → inevitably inaccurate
• Disjointed Excel data → impossible to reconcile.
• When called upon → unable to prove it

Integrated management platforms like GTG CRM address this bottleneck effectively:

• Synchronize products from Shopee, TikTok Shop, and Lazada.
• Consolidate all orders from marketplaces, websites, and offline stores.
• Link revenue ↔ invoice ↔ inventory ↔ accounting
• Issue electronic invoices via MISA and S-Invoice.
• Automatically generate replacement invoices when product returns or exchanges occur.
• Keep a record of the data for accountability when needed.

GTG CRM automatically generates invoices through MISA and S-Invoice.

Conclude

Revenue generated on e-commerce platforms is definitely subject to tax management. The difference now lies not in whether or not it needs to be declared, but in who declares it, how it is declared, and how the data is verified.

In the context of e-commerce platforms, banks, and tax authorities having closely interconnected data, selling online without controlling revenue and tax obligations is no longer a potential risk, but a real risk.

Sellers who want to go the distance need:

• Understanding the true nature of revenue on the exchange
• Closely monitor policy changes.
• And invest in the right management system from the start.