Vietnam's Law on E-commerce (Law 122/2025/QH15) took effect on 1 July 2026 with Decree 248/2026/ND-CP. Foreign platforms with a .vn domain, a Vietnamese-language interface or 100,000 transactions a year with Vietnamese buyers must register; foreign intermediary platforms with ordering functions must hold an escrow deposit of at least VND 20 billion in a Vietnamese bank and name a Vietnam-resident representative. Low-value express imports have paid 10% VAT since 18 February 2025.
Key dates
- Done1 Jul 2026
Law on E-commerce and Decree 248/2026/ND-CP take effect KPMG
- 30 Jun 2027
Deadline for platforms registered before 1 July 2026 to bring their dossiers into line BizConsult
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
Free, no sign-up, nothing tracked. One link can be shared with your compliance, operations and commercial teams so everyone works from the same dates. Information, not legal advice.
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Who it hits
What to prepare
- Confirm which platform customers are registered in Vietnam and have posted the deposit
- Build VAT on low-value express imports into landed-cost quotes
- Plan for platforms' updated dossiers before 30 June 2027
Our reading
Sources
- Vietnam: Law on e-commerce 2025 effective July 1, 2026 · KPMG · 2026-06-24
- New regulations on e-commerce activities under the Law on E-commerce 2025 and Decree 248/2026/ND-CP · BizConsult · 2026-09
- Vietnam: Electronic Commerce Law targeting cross-border platforms · Baker McKenzie · 2026-02-26
- Vietnam imposes VAT on low-value imported goods · VietnamPlus · 2025-02-18
Related rules
- 16 Nov 2026ASEAN digital economy pact set for signature in Manila
49th ASEAN Summit in Manila (16 to 18 November), targeted DEFA signature
ASEAN member states · Proposed - 1 Jul 2027Vietnam's revised Postal Law under debate in the National Assembly session to 21 November
Expected entry into force, according to Baker McKenzie (not confirmed in official summaries)
Vietnam (National Assembly) · Proposed - 8 Dec 2027Indonesia keeps a US$100 floor on cross-border goods sold online
End of the 18-month compliance window for sellers registered before 8 June 2026 (our calculation from the regulation's start date)
Indonesia (Ministry of Trade) · In force - ·Vietnam proposes cutting its duty-free limit for small imports to VND 100,000
Most cross-border e-commerce parcels into Vietnam that now enter duty-free under VND 1 million would start paying import duty on top of VAT, at a threshold of about US$3.8.
Vietnam (Ministry of Finance; Customs Department) · Consultation - ·Thailand taxes every online import from the first baht
Every parcel into Thailand now carries duty and VAT; platform-collected parcels clear on pre-paid data, others pay at the door or through the courier.
Thailand (Customs Department; Revenue Department) · In force - ·Malaysia plans an E-Commerce Bill; courier floor price still under study
Low-value imports already carry 10% sales tax collected by registered sellers; the planned E-Commerce Bill would add platform and seller accountability duties, and a courier floor price, if adopted, would set a minimum on domestic delivery rates.
Malaysia (Ministry of Finance; Ministry of Communications; MCMC) · Consultation
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.