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Vietnam imposes marketplace VAT transaction reporting

Quarterly user transaction reporting to help detect VAT fraud

Vietnam has joined many countries around the world in requiring digital marketplaces / platforms to provide the tax authorities with detailed reporting on their sellers or users transactions.  Marketplace operators must now provide the following levels of details on users:

  • Name of company or individual trading on the platform
  • Tax identification number
  • Transaction details, including income, by each operator

Global and OECD marketplace transaction reporting

Many other regions have introduced similar requirements:

  • Australia has targeted reporting on the gig & sharing communities
  • Canada marketplace reporting has been delayed until July 2023
  • The EU’s DAC regime came into force in 2023, obliging standard tax information requests to marketplaces
  • The Organisation for Economic Cooperation and Development (OECD) has issued optional guidance for countries on their requirements for reporting taxable transactions of goods and ride sharing / rental of transport.
  • France introduced reporting in 2020
  • Germany introduced reporting from 1 January 2020

VAT Calc’s in live international Calculator and Auditor  products produce instant and accurate VAT or GST calculations into your marketplace, ERP, billing, e-commerce or invoicing systems.


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