1 August 2019
From 1 July 2020, Vietnam will extend VAT to non-resident e-commerce sales to consumers. This will apply to both sales of goods and digital services.
When introduced the new tax will be collected via banks and credit card companies based in the country when payment is received from their customer, and they will then be responsible for paying this over to the Vietnam tax authorities.
The non-resident sellers will still have a requirement to VAT register in order to report these transactions in the country.