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Today, most online sellers no longer operate through a single sales channel. The same product may be sold in physical stores, on a branded website, through e-commerce marketplaces, social media platforms, and livestreams, each generating its own revenue stream and transaction data. When sales data is scattered across multiple channels, the risk of missing revenue, issuing invoices incorrectly, or failing to reconcile transactions increases significantly.
Starting July 1, 2026, Vietnam's updated legal framework governing taxation and e-invoicing for omnichannel e-commerce will take effect simultaneously. These regulations introduce new compliance obligations for enterprises, household businesses, individual sellers, and digital platforms alike. This article summarizes the key legal documents, identifies the affected stakeholders, and explains the core compliance principles businesses should understand to prepare effectively.
1. Why Tax Compliance and E-Invoicing Have Become a Priority for Omnichannel E-commerce
According to Metric's Q1 2026 Vietnam E-commerce Market Report, gross merchandise value (GMV) across Vietnam's four largest e-commerce marketplaces increased by nearly 47% year-over-year, while the number of active sellers grew by less than 4%. This indicates that transaction volumes per seller are expanding rapidly, giving tax authorities greater access to digital transaction data for verification.
A similar trend is highlighted in the Vietnam E-commerce Index Report 2026 (VECOM), which shows that tax administration is increasingly shifting from traditional self-declaration toward data-driven oversight. Information is now interconnected across e-commerce marketplaces, payment service providers, logistics companies, and tax authorities.
For omnichannel businesses, revenue generated from physical stores, online marketplaces, company websites, social commerce, and livestream sales is expected to be managed under a unified taxpayer profile. As a result, tax compliance and e-invoicing have become critical priorities for every online business operating across multiple sales channels from mid-2026 onward.
2. Key Legal Framework Governing Taxes and E-Invoices for Omnichannel E-commerce
The legal framework for tax administration and e-invoicing in omnichannel e-commerce is built upon the Law on Tax Administration No. 108/2025/QH15 and the E-commerce Law No. 122/2025/QH15, together with a series of implementing decrees and circulars that came into effect simultaneously on July 1, 2026.
| Legal Document | Primary Scope of Regulation |
| Law on Tax Administration No. 108/2025/QH15 | Establishes the fundamental principles of tax administration, including taxpayer obligations, tax registration, declaration, payment, information reporting, risk management, and electronic tax administration. |
| Decree No. 252/2026/ND-CP | Provides detailed guidance for implementing the Law on Tax Administration. Articles 40–46 specifically regulate tax administration for businesses operating through e-commerce platforms and digital platforms. |
| Decree No. 253/2026/ND-CP and Circular No. 87/2026/TT-BTC | Define taxpayers, tax residency status, taxable income categories, tax calculation methods, and applicable personal income tax rates. |
| Decree No. 254/2026/ND-CP | Regulates electronic invoices and electronic documents, including eligible users, invoice issuance timing, mandatory invoice contents, and procedures for correcting errors and handling technical incidents. |
| Circular No. 90/2026/TT-BTC | Provides guidance on tax registration procedures, taxpayer identification information, and registration documentation. |
| E-commerce Law No. 122/2025/QH15 and Decree No. 248/2026/ND-CP | Establish the sector-specific legal framework governing digital platforms, platform operators, transaction models, and the rights and obligations of participants in e-commerce activities. |
| Circular No. 94/2026/TT-BTC | Introduces regulations on compliance management, tax risk management, and the use of data in tax administration. |
| Decree No. 68/2026/ND-CP and its amendments | Prescribe tax policies and tax administration mechanisms applicable to household businesses and individual business owners. |
| Circular No. 91/2026/TT-BTC | Provides guidance on implementing provisions of the Law on Tax Administration and Decree No. 254/2026/ND-CP relating to electronic invoices and electronic documents. |
| Circular No. 18/2026/TT-BTC and its amendments | Regulates tax administration procedures and documentation for household businesses and individual business owners. |
One important point is that Decree No. 254/2026/ND-CP does not operate independently. Instead, it is designed to function in conjunction with the Law on Tax Administration and the E-commerce Law, making electronic invoice data a core input for Vietnam's tax risk management system in the omnichannel e-commerce environment.
3. Who Is Affected by the New Tax and E-Invoicing Regulations?
The new tax and e-invoicing regulations for omnichannel e-commerce extend well beyond large enterprises. They apply to nearly every participant involved in the online commerce ecosystem.
| Stakeholder Group | Typical Business Activities |
| Enterprises and Cooperatives | Selling products or services through physical stores, websites, mobile applications, e-commerce marketplaces, social media, or other digital platforms. |
| Household Businesses and Individual Sellers | Online retail, livestream selling, service provision, rental activities, digital content businesses, or operating across multiple sales channels simultaneously. |
| KOLs, KOCs, Streamers, Affiliates, Freelancers, and Content Creators | Earning income from affiliate commissions, advertising, sponsorships, royalties, service fees, wages, or non-cash benefits. |
| Foreign Suppliers and Non-resident Individuals | Providing goods, services, digital content, or conducting business through platforms targeting customers in Vietnam. |
| Platform Operators and Related Organizations | E-commerce marketplaces, digital platforms, payment service providers, banks, logistics companies, and organizations responsible for withholding, declaring, paying taxes on behalf of taxpayers, or supplying information to tax authorities. |
A key point to note is that a single online seller may fall into multiple regulated categories simultaneously. For example, an individual may operate stores across several e-commerce marketplaces while also earning affiliate marketing commissions. In such cases, tax obligations are generally determined based on the aggregate revenue or income generated from all business activities, rather than being assessed separately for each sales channel or source of income.
4.Key Principles for Applying Tax and E-Invoicing Regulations in Omnichannel E-commerce
Although the legal framework consists of multiple laws, decrees, and circulars, the new regulations are built around several fundamental principles that every taxpayer should understand:
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Accurate and timely information reporting: Taxpayers are responsible for declaring complete, accurate, and timely information. They must also proactively review their records and submit amended declarations whenever discrepancies or errors are identified.
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Interconnected business data: Tax registration information, transaction records, payment data, logistics information, electronic invoices, and withholding documents should be capable of being reconciled and cross-verified across systems.
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Limited application of withholding and tax filing on behalf of taxpayers: Mechanisms allowing organizations to withhold, declare, or pay taxes on behalf of taxpayers apply only in circumstances specifically prescribed by law. They do not replace the taxpayer's obligation to declare and pay taxes on revenue that is not covered by those arrangements.
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Unified management of omnichannel revenue: Revenue generated through physical stores, e-commerce marketplaces, websites, mobile applications, social media, livestream selling, and other digital platforms should be consolidated under the same taxpayer for tax administration purposes.
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Tax obligations are determined by the substance of transactions: Tax liabilities are assessed based on the taxpayer's identity, the actual nature of the business activity, the revenue earned, and the underlying transaction, not on the name of the sales channel or the job title used by the individual or business.
5.Sliner Supports Compliant Tax and E-Invoicing Across Multichannel E-Commerce
Once revenue is spread across multiple channels, staying compliant on tax and e-invoicing for multichannel e-commerce is no longer just an accounting task — it becomes a required part of day-to-day operations.
Sliner helps cross-border enterprises and sellers review their tax structure, reconcile e-invoice data across channels, and build a filing process aligned with the current legal framework. Alongside this, Genbook, the technology platform working alongside Sliner: automates the reconciliation of revenue, transaction data, and invoices from multiple marketplaces and channels into a single system.
Explore Sliner's corporate tax structuring and planning service or its accounting automation solution, or get in touch with the Sliner team for guidance tailored to your multichannel business model.
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