On e-commerce platforms, do revenues need to be declared for tax purposes?

With the explosion of e-commerce, the question "do revenues on e-commerce platforms need to be declared for tax purposes?" has become a major concern for hundreds of thousands of individuals and businesses selling online. In reality, many people still confuse "selling on platforms" with "no need to declare," leading to risks of back taxes and penalties when tax authorities reconcile data.

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

If you are selling on Shopee, Lazada, TikTok Shop or other e-commerce platforms, the issue lies in 3 determining factors:

• In what capacity are you selling (individual, household business, enterprise)?
• Are you selling on a platform with or without payment functionality?
• Is the effective date before or after July 1, 2025?

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

In principle, any business activity generated gives rise to tax obligations, regardless of the sales method. Revenues on e-commerce platforms are not "virtual revenues" but actual revenues generated from the sale of goods and provision of services.

Therefore, if a seller has revenue from selling on a platform, in principle, they must still declare and calculate taxes according to regulations.

Read more: How Much Revenue Requires Tax Payment?

The fundamental principle: Selling on a platform ≠ exemption from tax declaration

The law does not differentiate between:

• Online or offline sales
• Sales through platforms or direct sales
• COD payments or e-wallets

The only differences lie in the method of collection, declaration, and data reconciliation.

Read more: Guide to Registering a Household Business: Procedures, Documents, and What You Need to Know

Major changes from mid-2025: e-commerce platforms will withhold and pay taxes on behalf of sellers

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

However, sellers will still need to:

• Provide complete identification information to the platform
• Track deducted revenues
• Declare other tax obligations if any arise
• Store data for reconciliation and explanation

For platforms without payment functionality, the obligation to declare and pay taxes still rests with the seller.

Read more: In 2026, will Household Businesses Declare Taxes Monthly or Quarterly?

How are revenues on platforms calculated for tax declaration?

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

According to tax regulations:

• Revenue = the total sales value recorded on the order

NOT:

• The actual amount received in the account
• Revenue after deducting platform fees
• Revenue after deducting returned goods

Example:

• Order value: 1,000,000 VND
• Platform fee: 100,000 VND
• You only receive: 900,000 VND

→ Taxable revenue is still 1,000,000 VND

Revenues on platforms are closely linked to electronic invoices

Sellers need to clearly distinguish between:

• Cases where the platform issues invoices on behalf of the seller
• Cases where the seller must issue invoices themselves
• How to handle returns, refunds, and revenue adjustments

Read more: Comprehensive Guide to Substitute Invoices and Adjustment Invoices

Practical solution: not learning the law, but managing the system correctly

When selling across multiple channels and platforms:

• Handwritten records → will definitely be inaccurate
• Disparate Excel files → cannot reconcile
• When summoned → cannot prove

Integrated management platforms like GTG CRM solve this bottleneck:

• Synchronize products from Shopee, Tiktok Shop, Lazada
• Aggregate all orders from platforms, websites, and offline sales
• Link revenue ↔ invoices ↔ inventory ↔ accounting
• Issue electronic invoices through MISA, S-Invoice
• Automatically issue substitute invoices for returns
• Maintain data trails for explanations when needed

GTG CRM automatically issues invoices through MISA, S-Invoice

Conclusion

Revenues on e-commerce platforms are definitely subject to tax management. The current difference is not about "whether to declare or not," but rather about who declares, how they declare, and how data is reconciled.

In an era where e-commerce platforms, banks, and tax authorities are closely connected, selling online without controlling revenue and tax obligations is no longer a potential risk, but a present one.

Sellers who want to go the distance need to:

• Understand the true nature of platform revenue
• Closely monitor policy changes
• And invest in a suitable management system from the outset