When you sell on eBay, you are responsible for complying with all applicable laws and regulations issued by the local government.
If you are a Vietnam-based seller selling to buyers worldwide, starting from 1 July 2022, Vietnam value-added tax (VAT) will apply to your selling fees on the eBay Marketplace, including final value fees, subscription fees, insertion fees, feature fees, promoted listing fees and monthly Store subscription fees.
Sellers are responsible for paying all fees and taxes associated with using eBay as an eBay seller. For more information on eBay’s tax policy and your obligations, see our Tax policy and User Agreement.
Sellers’ Tax Responsibilities
Here’s more information on this change:
- Starting 1 July 2022, Vietnam VAT of 5% will apply to all selling fees paid by eBay sellers with a registered address in Vietnam.
- This VAT charge will apply to all eBay sellers as long as your registered address is in Vietnam, regardless of whether you hold a Business or Personal eBay account, or the eBay website you sell your items on.
- eBay will also collect VAT from business sellers with a registered address in Vietnam. Such sellers will see the 5% VAT reflected on their invoice and if applicable may take an input tax credit on their tax returns.
Paying VAT on eBay sales
If you’re not sure whether your sales on eBay attract VAT, contact your tax advisor or the GDT https://etaxvn.gdt.gov.vn/nccnn/Request.
As always, thank you for selling on eBay!
eBay Southeast Asia
Q 1: When will be the Vietnam VAT on seller fees be charged?
A: eBay will start to collect 5% VAT on seller fees on 1 July 2022.
Q 2: How does Vietnam VAT apply to my seller account?
A: If you are a seller with a registered address in Vietnam (regardless of which eBay website you sell your items on), 5% VAT will be applied to your selling fees, including final value fees, subscription fees, insertion fees, feature fees, promoted listing fees and monthly Store subscription fees.
Q 3: I have updated my information to reflect my current address which is not located in Vietnam. Can eBay refund the Vietnam VAT previously charged on my seller account?
A: eBay is required to charge and remit Vietnam VAT based on the information in your seller account. If your account reflected a registered address in Vietnam at the point when VAT was calculated and collected, no refund will be issued.
Q 4: I updated my information to reflect my current address, which is not located in Vietnam. Why is eBay continuing to collect Vietnam VAT?
A: eBay calculates Vietnam VAT on selling fees when a listing, promotion or order is placed, and fees are collected. This activity may have occurred before you updated your address. Go to Seller Account Information and review each section to ensure that all your information is complete and accurate.
Q 5: I don’t have a registered address in Vietnam. Will my seller account be subjected to Vietnam VAT on fees?
A: If you don’t have a registered address in Vietnam, your seller account will not be subject to Vietnam VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Vietnam.
Q 6: How is Vietnam VAT charged?
A: eBay will charge all sellers with a registered address in Vietnam a rate of 5% VAT on services such as selling fees, including final value fees, subscription fees, insertion fees, feature fees, promoted listing fees and monthly Store subscription fees.
Q 7: For any rebate that sellers receive or cancellation of orders, will the tax be refunded?
A: Yes – where fee credits are issued, the applicable tax that was levied will also be credited back to you. This will be reflected on your monthly tax invoice.
Q 8: How long will it take for my B2B exemption to apply?
A: Effective March 2023 eBay will no longer accept seller’s VAT ID to provide a B2B exemption. All sellers will be charged 5% VAT on their invoices. If applicable, the seller should claim the VAT as an input tax credit on their returns.
Q 9: Can I get confirmation from the GDT regarding these VAT charges?
A: Yes, you may call the GDT to verify the tax amount charged or refer to this link
Q 10: Can eBay help me with my tax return or deduction?
A: While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact your tax advisor or the GDT