🇻🇳 Vietnam税务

越南税务合规指南：外资电商与跨境品牌企业须知

来源：GDT · VnExpress Vietnam发布：2026/3/10

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文并非越南政府发布的税务法规文件，而是VnExpress International刊载的关于中国女性创业者黄璇妮在华创业成功的英文人物报道，内容不涉及越南税收政策、法规修订或监管要求。报道中未提及越南税务机关、税种、申报义务、税率、跨境增值税（VAT）、企业所得税（CIT）或电子发票等任何越南合规要素。因此，该文本不构成越南税务合规依据，对在越经营的中外企业无直接法律效力。企业开展越南业务时，仍须严格遵循越南财政部（MOF）、税务总局（GDT）及《2023年越南税收管理法》《2020年增值税法》等现行规定，尤其关注电商平台代扣代缴义务、常设机构判定、转让定价文档及电子税务系统（eTax）申报时限。

✅ 合规行动清单 · Compliance Checklist

›立即注册越南电子税务系统（eTax）并开通数字签名（CKS），完成税务登记（MST）申请
›自2025年1月1日起，所有B2C销售必须使用越南税务局认证的电子发票（e-invoice），禁止使用境外发票系统
›若通过Shopee/Lazada等平台向越南消费者销售商品，须确认平台是否已履行代扣代缴增值税（VAT）义务；否则需自行注册并按季度申报缴纳

›Register on Vietnam’s eTax portal and obtain a certified digital signature (CKS) to secure your Tax Code (MST) within 30 days of business establishment
›Issue only GDT-approved electronic invoices (e-invoices) for all B2C sales effective 1 January 2025 — non-compliant invoices are void and incur penalties up to 20% of transaction value
›Verify whether your e-commerce platform (e.g., Shopee Vietnam, Lazada Vietnam) fulfills VAT withholding obligations under Decree 126/2020/ND-CP; if not, register directly with GDT and file quarterly VAT returns

English Summary

This article is a human-interest feature published by VnExpress International about a Chinese entrepreneur's domestic success in China; it contains no official Vietnamese tax regulation, policy update, or compliance requirement. There is no reference to Vietnam's General Department of Taxation (GDT), tax rates, filing deadlines, e-invoicing mandates, cross-border VAT obligations, CIT thresholds, or digital service tax rules. Therefore, it provides zero actionable tax guidance for foreign businesses operating in Vietnam. Companies must instead comply with binding Vietnamese laws — including Decree No. 126/2020/ND-CP on tax administration, Circular 80/2021/TT-BTC on e-invoices, and GDT Directive 1775/TCT-DNL — especially regarding mandatory e-invoice adoption (effective 2025), platform seller registration, and annual transfer pricing documentation for related-party transactions exceeding VND 20 billion.

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常见问题解答

在越南通过淘宝或独立站卖货，需要注册越南公司吗？+

不一定需设立本地公司，但必须注册越南税务代码（MST）并履行纳税义务。根据越南2023年新规，境外电商企业只要向越南消费者销售商品或服务，即构成‘常设机构’，须在GDT完成税务登记，并委托本地税务代理处理申报与缴税。

越南增值税（VAT）税率是多少？跨境电商如何缴纳？+

标准VAT税率为10%，适用于大多数商品与服务。自2023年起，境外平台卖家须由平台代扣代缴；非平台卖家则需自行申报缴纳，按月或按季提交VAT报表（Form 01/GTGT），最迟于次月20日前完成。

越南电子发票（e-invoice）强制实施时间及格式要求？+

自2025年1月1日起全面强制使用。发票须含GDT唯一编码、QR码、数字签名，并实时同步至eTax系统。纸质或PDF发票无效，违规者将被处以交易额5–20%罚款。

在越南开设服装品牌电商店，是否需额外申请行业许可证？+

服装零售属鼓励类行业，无需特殊许可，但须完成投资登记（如为外商独资）及营业执照（GCNĐKDN）申请。若涉及进口面料或成衣，还需办理海关编码（HS Code）归类及进口许可证（如适用）。

越南对企业利润汇出有何税务限制？+

利润汇出前须缴纳20%企业所得税（CIT）及5%预提所得税（WHT）；若存在关联交易，还需提交转让定价文档（TP Documentation）并接受GDT审查，否则汇出可能被暂停。

相关关键词

Vietnam tax compliancee-invoice VietnamVAT for foreign sellersGDT Vietnamcross-border e-commerce tax

📄 官方原文参考（英文）点击展开

From neglected child to $36M-a-year business owner: The story of Chinese woman Huang Xuanni - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Malaysia’s richest man Robert Kuok’s PPB Group names his grandson as board director 2. Gold prices drop 3. Banker left seven-figure job to sell bubble tea, now his company makes $500M a year 4. South Korean celebrities rush to sell property as capital gains tax could reach 75% 5. Thailand denies allegations tourists are arbitrarily refused entry at airports 6. Stocks post largest dip in history 7. Computer science master’s graduates most sought-after by US employers 8. Which is the most expensive retail street in Asia-Pacific? 9. Vietnam's top beach city Da Nang to double airport capacity to 20 million per year 10. Middle East conflict puts world's busiest airport muscle to the test From neglected child to $36M-a-year business owner: The story of Chinese woman Huang Xuanni By Pham Linh &nbspMarch 8, 2026 | 08:00 pm PT Huang Xuanni, ignored as a child by her parents who doted on their only son, grew up to found a fashion brand that generates over 250 million yuan (US$36.2 million) in annual sales. Now 44, she was born in a rural area of Binzhou, a city in the south-central Hunan Province, as the sixth of seven children.Her parents favored their only son, and Huang grew up feeling forgotten. They often left her to eat alone on the doorstep and rarely paid attention to her.She says one of her most painful childhood memories was being left on a mountain while she was sick. Thankfully, a passerby discovered her and took her home.Huang says her high school was a three-hour walk from home. She received just 1 yuan (14 U.S. cents) in pocket money each week and took food from home, but classmates often stole it, she says.Determined to change her life, Huang left her rural hometown and studied at Hunan Agricultural University, where she majored in animal science.She married her boyfriend after graduating and moved to Shenzhen in southeastern China to work in logistics.But her marriage was unhappy, with Huang suffering depression and domestic violence, according to Chinese news outlet Sina.After divorcing and losing custody of her daughter, she decided to start her life over.In 2015 she quit her job and used all her savings to open a clothing store on Taobao, an e-commerce platform owned by Alibaba.With 50,000 yuan, she and a friend bought a batch of small-sized women’s clothing from a market in Shenzhen and began selling it online. Huang was in charge of product photography while her friend worked as the model.The business quickly drew customers, particularly women with smaller body frames who often struggled to find well-fitting clothing, and achieved revenues of over 100,000 yuan within the first month.But Huang’s lack of experience in scaling a business caused it to lose many loyal customers and eventually left her with about five million yuan in debt in 2017.Instead of giving up, she set out to rebuild from scratch.She read books on brand management, business and fashion design, and took numerous online courses to adjust her business model.In 2020 she started a fashion brand, Mix Selection, featuring a modernized style that combined traditional silk-weaving techniques with contemporary aesthetics.By November 2023 dresses designed in this style had brought in more than 8.7 million yuan in sales. Huang Xuanni, founder of Mix Selection. Photo from Mix Selection's website She also built a personal presence on social media, regularly sharing photos of outfits and talking about her daily life to connect with customers.She managed to pay off all her debts and even invited her former creditors to a celebratory meal. She later enrolled for an executive MBA program at Peking University.Mix Selection has expanded into overseas markets over the years and now has nearly two million followers online. Its revenues exceeded 250 million yuan last year.Beyond business, Huang often shares her experience in running a startup and makes content focused on women’s empowerment, hoping her story can inspire young women facing difficulties.The South China Morning Post quotes her as saying: "I want to tell those girls like me, suffocated by family and marriage, not to give up. Just hold on a little longer and there is hope."The Chinese media has reported that Huang is planning to launch an online course on entrepreneurship in the garment industry and continue writing books and producing movies about her journey. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000