A foreign e-commerce platform or social network serving Vietnamese users cannot simply “open a website for access” — Vietnamese law imposes two parallel layers of duties: content-management duties under Decree 147/2024/ND-CP and platform registration plus tax duties under the E-commerce Law 122/2025/QH15 and the Tax Administration Law 108/2025/QH15.
This article maps out the notification, registration and tax obligations cross-border platforms must fulfil when operating in Vietnam.
1. The trigger threshold under Decree 147/2024/ND-CP
Decree 147/2024/ND-CP (effective 25/12/2024, replacing Decree 72/2013/ND-CP) imposes special duties on foreign organisations and individuals providing cross-border information into Vietnam when they meet either of these conditions (Article 23):
- Using data hosting rental services in Vietnam; or
- Recording 100,000 or more visits per month from Vietnam on a regular basis (average over 6 consecutive months).
Once the threshold is met, the platform must notify its contact information to the Authority of Broadcasting and Electronic Information — Ministry of Science and Technology (using Form No. 10) within 60 days. Key point: only platforms that have completed this notification may offer livestreaming features or any revenue-generating activities.
2. Duties on accounts, content and user data
Alongside notification, cross-border platforms must:
- Verify social network accounts with a Vietnamese mobile phone number; users who livestream for commercial purposes must verify with their personal identification number;
- Allow only verified accounts to post, comment, livestream or share information;
- Store Vietnamese users’ registration data: full name, date of birth, mobile number (or identification number); provide it to competent authorities upon written request;
- Monitor and remove violating content upon request of competent authorities;
- Enter content-cooperation agreements with Vietnamese press agencies when republishing their content.
3. Registering foreign e-commerce platforms under Law 122/2025/QH15
From 01/7/2026, the e-commerce framework shifts to the E-commerce Law 122/2025/QH15 and Decree 248/2026/ND-CP (fully replacing Decree 52/2013/ND-CP and its amendments). The key new rule in Article 27(7): foreign e-commerce platforms conducting e-commerce activities in Vietnam — exceeding the transaction threshold with buyers in Vietnam — must register and place a deposit (escrow) following the procedures in Decree 248/2026.
Transition note: websites and apps previously notified or registered under the old Decree 52 have until 30/6/2027 to update their dossiers under the new rules.
4. Tax duties: registration and withholding on behalf of sellers
On tax, there are two separate duties:
- Foreign suppliers must directly — or through an authorised party — register, declare and pay tax in Vietnam (Article 2, Tax Administration Law 108/2025/QH15, effective 01/7/2026); an individual’s tax code is their personal identification number (Article 11);
- Platforms with payment functions (domestic and foreign) must withhold, declare and remit value-added tax and personal income tax for household and individual sellers on each transaction, under Decree 117/2025/ND-CP (effective 01/7/2025) and Article 43 of Decree 252/2026/ND-CP.
5. Cross-border personal data
Platforms transferring Vietnamese users’ personal data abroad must comply with the Personal Data Protection Law 91/2025/QH15 (effective 01/01/2026): prepare a cross-border transfer impact assessment dossier (Article 22) and file it with the Department of Cybersecurity and Hi-tech Crime Prevention (A05) within 60 days of starting the processing.
6. Frequently asked questions
Q: Does a foreign social network with Vietnamese visitors but no fees need to notify?
A: Yes, if it reaches 100,000 monthly visits from Vietnam (6-month average) — the notification duty does not depend on whether fees are charged.
Q: Is the “contact information notification” under Decree 147 the same as “platform registration” under Law 122/2025?
A: No. These are two different procedures filed with two different authorities: the contact notification goes to the broadcasting authority (content management), while foreign e-commerce platform registration follows the 2025 E-commerce Law.
Q: If a foreign platform already withholds tax for Vietnamese sellers, must it still register for tax in Vietnam?
A: Yes. Withholding and remitting tax on sellers’ behalf does not replace the foreign supplier’s own duty to register and declare tax on its own Vietnam-sourced income.
Operating a cross-border platform and need a compliance review for Vietnam? Contact us for advice.
This article was prepared by the FLAW AI Legal Council. Content is pending QA Council review before submission for approval; information is for reference only and does not replace legal advice for your specific case.