Vietnamese
The Department of Taxation provides this guidance in Official Dispatch No. 7403/CT-TMDT on tax liabilities of individuals providing digital information content products and services and affiliate marketing services in e-commerce.
According to Section 3 of Official Dispatch No. 7403/CT-TMDT, an enterprise’s expenses shall be included in deductible expenses upon determining corporate income tax if all conditions prescribed in Article 9 of the 2025 Law on Corporate Income Tax and Clause 1, Article 9 of Decree No. 320/2025/ND-CP are fully satisfied.
For enterprises using affiliate marketing services provided by business households and business individuals, the Official Dispatch provides guidance on supporting documents for each case. Business households and business individuals whose annual revenue exceeds VND 1 billion must register for the use of invoices. An enterprise shall use invoices issued by the business household or business individual as supporting documents in dossiers recording expenses for corporate income tax calculation purposes.
Where an enterprise purchases goods or services from a business household or business individual whose revenue is below the VAT-taxable revenue threshold, its dossier must include proof of payment issued to the seller in accordance with the laws on accounting, invoices and supporting documents, and a list of goods or services purchased.
The list must be signed by the enterprise’s legal representative or an authorized person, who shall be responsible therefor, in accordance with Point 1b, Article 9 of Decree No. 320/2025/ND-CP. In particular, in this case, where the value of goods or services purchased on a single day from each business household or individual is VND 5 million or more, the enterprise must make cashless payment.
Where goods or services are provided through an e-commerce platform, the seller may request the platform operator to provide the buyer’s information, transaction-related information, delivery time and confirmation of the order completion status to create an e-invoice. The right to request information and the responsibility to provide information are prescribed in Point 1c, Article 17:
1. Organizations and individuals selling goods or providing services have the right to:
...
c) Request the operator of an e-commerce platform or digital platform to provide the buyer’s information, transaction-related information, delivery time and confirmation of the order completion status on the system so that the seller may create an e-invoice in accordance with regulations applicable to the sale of goods or provision of services through an e-commerce platform or digital platform;
And Clause 2, Article 19 of Decree No. 254/2026/ND-CP:
2. The operator of an e-commerce platform or digital platform shall provide the buyer’s information, transaction-related information, delivery time and confirmation of the order completion status on the system so that the seller may create an e-invoice in accordance with regulations applicable to the sale of goods or provision of services through an e-commerce platform or digital platform.
