2026 marks a turning point in the regulation of cross-border e-commerce in Vietnam: the Law on E-Commerce 122/2025/QH15 took effect on 1 July 2026, for the first time imposing mandatory legal-presence obligations on foreign e-commerce platforms operating in Vietnam. In parallel, online sellers — including livestream sellers and affiliate marketers — must complete VNeID identity verification before 31 December 2026.
This article summarizes the three new policy pillars that foreign platforms, sellers and intermediary service providers must understand: (1) presence obligations of foreign platforms; (2) mandatory VNeID for sellers; (3) tax obligations of e-commerce platforms.
1. Pillar 1: Foreign e-commerce platforms must establish legal presence in Vietnam
Under Articles 27 to 32 of the Law on E-Commerce 122/2025/QH15 (effective 1 July 2026), foreign e-commerce platforms with a nexus to Vietnam — i.e. providing services or selling goods to consumers/users in Vietnam — must fulfil presence obligations, including:
- Having a legal entity or representative in Vietnam to be accountable under Vietnamese law;
- Registering their operations with the competent state authority as prescribed;
- Placing a deposit (security) at the level and in the manner prescribed by law, to safeguard consumer rights and financial obligations arising.
Decree 248/2026/ND-CP (effective 1 July 2026) provides detailed guidance implementing the Law on E-Commerce, clarifying registration procedures and conditions relating to foreign platforms\’ presence obligations. Businesses operating cross-border platforms should immediately review whether their operating model falls within scope — the test is not merely \”having a Vietnamese-language website\” but actually serving the Vietnamese market in practice.
2. Pillar 2: Mandatory VNeID for sellers, livestreamers and affiliates before 31 December 2026
Decree 320/2026/ND-CP (effective 28 September 2026) requires mandatory electronic identification via VNeID for digital-economy business actors, including:
- Sellers on e-commerce platforms and social networks;
- Livestream sellers;
- Affiliate marketers.
The deadline is before 31 December 2026. After that date, seller accounts, livestream channels and affiliate accounts without VNeID verification risk operational restrictions or handling under the regulations. The measure aims to make online business identities transparent, tying tax responsibility and consumer-protection accountability to each specific actor.
Recommendation: sellers should not wait until close to the 31 December 2026 deadline — the verification process may encounter documentation issues, and early completion avoids business disruption during the year-end shopping season.
3. Pillar 3: Tax obligations — platforms withhold and remit tax on sellers\’ behalf
The third pillar is the tax obligation of e-commerce platforms, governed by a cluster of instruments: Decree 117/2025/ND-CP, Decree 252/2026/ND-CP (Article 43) and Decree 68/2026/ND-CP. Accordingly, e-commerce platforms must withhold and remit tax on behalf of sellers/suppliers on the platform in cases prescribed by law.
This has two important practical consequences:
- For sellers: cash flow is subject to tax withholding at source — pricing, margins and accounting must be recalculated correctly;
- For platforms: systems must be built to determine the tax obligation of each transaction and to declare and remit on time — errors expose the platform itself to legal liability.
Decree 252/2026/ND-CP also guides implementation of the Law on Tax Administration 108/2025/QH15 in this area — businesses should read the withholding/remittance rules together with the new tax-administration framework, not each instrument in isolation.
4. Coming next: goods traded via e-commerce platforms under the amended Customs Law
Businesses should also be aware of what is coming: the amended Customs Law 11/2026/QH16 adds Article 16a with dedicated rules for goods traded via e-commerce platforms. However, this law is effective from 1 March 2027 — not yet in force. The Article 16a customs procedures for cross-border e-commerce goods apply only from March 2027; businesses should monitor and prepare, not apply them now.
Legal bases
- Law on E-Commerce 122/2025/QH15 — Articles 27 to 32: presence obligations of foreign e-commerce platforms (legal entity/representative, registration, deposit); effective from 1 July 2026.
- Decree 248/2026/ND-CP guiding implementation of the Law on E-Commerce — effective from 1 July 2026.
- Decree 320/2026/ND-CP — mandatory VNeID for sellers, livestream sellers and affiliate marketers; completion before 31 December 2026; effective from 28 September 2026.
- Decree 117/2025/ND-CP; Decree 252/2026/ND-CP (Article 43); Decree 68/2026/ND-CP — platform obligations to withhold and remit tax on sellers\’ behalf.
- Amended Customs Law 11/2026/QH16, Article 16a — goods traded via e-commerce platforms; effective from 1 March 2027 (not yet in force).
This article reflects instruments in force and upcoming instruments as of 14 October 2026. Any revenue threshold triggering presence obligations must be checked against the original text, not assumed.
Conclusion
Vietnam\’s 2026 cross-border e-commerce policy rests on three pillars: foreign platforms must have a legal entity/representative, register and place a deposit in Vietnam (Law 122/2025, from 1 July 2026); sellers, livestreamers and affiliates must hold VNeID before 31 December 2026 (Decree 320/2026); and platforms withhold and remit tax on sellers\’ behalf (Decrees 117/2025, 252/2026, 68/2026). The era of \”cross-border selling without presence or identification\” is over — businesses that prepare early will avoid disruption in late 2026 and early 2027.
For reviewing presence, registration, deposit or tax obligations under the new framework, contact FLAT Law Firm.
Transparency note: This article was prepared by the FLAW AI Legal Council under FLAT Law Firm\’s internal process; its content is reviewed by the QA Council. It provides general legal information, not advice for any specific matter, and does not replace consultation with a lawyer. Cited instruments reflect their status as of the publication date; readers should verify the original texts before applying them.
