Vietnam — Tax administration law 108

Law No. 108/2025/QH15 on Tax Administration (passed 10 December 2025, main provisions effective 1 July 2026) expands Vietnam e-invoicing regime to non-resident organisations and individuals operating via e-commerce and digital platforms without a permanent establishment, requiring them to issue Vietnamese e-invoices through the General Department of Taxation portal. Foreign platform operators with domestic ordering/payment functions must also withhold and remit VAT for sellers on their platforms.