Date of issue: 7 October 2026

I. OVERVIEW OF THE DOCUMENT

• Reference number: 7403/CT-TMĐT
• Date of issue: 6 October 2026
• Issuing Authority: Tax Department (E-commerce Tax Branch), Ministry of Finance

SUMMARY

In response to the Department of E-commerce and Digital Economy (Ministry of Industry and Trade) and TikTok Shop Vietnam Co., Ltd., the Tax Department has clarified the method for determining tax liabilities on income from affiliate marketing and digital content creation: non-salary income is classified as business income, subject to a personal income tax rate of 5%; platforms with order placement and payment functions must withhold, declare and pay tax on behalf of the payees. The circular also specifies the documentation required for businesses and brands to deduct affiliate commission expenses as allowable costs when calculating corporate income tax.

Note: Target audience: businesses and brands that pay affiliate marketing commissions to individuals; operators of e-commerce and digital platforms; content creators (KOLs/KOCs, affiliates). The official response relates to a specific case but has been circulated to provincial and municipal tax authorities.

II. KEY NEW PROVISIONS

Point 1. Classification of income: salary or business income

Query: Is an individual’s income from creating digital content, promoting products and affiliate marketing classified as wages, salary or business income?

Guidance:

• Income received under an employment contract or a collective labour agreement: this is classified as wages or salaries; the payer is responsible for withholding, declaring and paying personal income tax.
• Income received from a platform or brand arising from business activities, other than wages: business income. Households and self-employed individuals must register for tax, file tax returns and pay tax in accordance with Decree 68/2026/NĐ-CP and Decree 141/2026/NĐ-CP.

Point 2. Personal income tax rates for affiliate marketing when determining business income

Query: What personal income tax rate applies to affiliate marketing activities on e-commerce platforms?

Guidance: Under the E-Commerce Law No. 122/2025/QH15, affiliate marketing is the promotion of merchandise and services via links, referral codes or similar methods linked to a platform. Consequently, a tax rate of 5% applies in accordance with Point d, Clause 3, Article 7 of the Personal Income Tax Law No. 109/2025/QH15.

Note: This tax rate is higher than the 2% rate applicable to standard services.

Point 3. The platform operator is responsible for withholding, declaring and paying tax on behalf of others

Issue: Which entity is responsible for declaring, withholding and paying tax on income from affiliate marketing generated on e-commerce platforms?

Guidance: Pursuant to Article 43 of Decree 252/2026/NĐ-CP, the operator of an e-commerce platform with online ordering and payment functions is responsible for withholding, declaring on behalf of, and remitting the tax withheld in respect of the business activities of business households and self-employed individuals on its platform.

Point 4. Documents required for calculating deductible expenses when calculating corporate income tax

Query: What supporting documents are required for a business to claim expenses as tax-deductible when paying for affiliate marketing services provided by sole traders or self-employed individuals?

Guidance:

• Households and sole traders with an annual turnover exceeding VND 1 billion must register to issue invoices; businesses must use invoices issued by such households or sole traders.
• Households and individuals with turnover below the VAT threshold: proof of payment to the seller (purchases on any given day by each household or individual totalling VND 5 million or more must be settled by non-cash means) and a statement of purchases of merchandise and services, signed by the legal representative or an Authorized Signatory, who shall be liable in accordance with point b of paragraph 1 of Article 9 of Decree 320/2025/NĐ-CP.

Note: In addition to the documents mentioned above, businesses must prepare relevant supporting documents to prove that the transactions actually took place, that they serve production and business operations, and that they comply with corporate income tax regulations.

Point 5. Transaction data from the platform serves as the basis for issuing electronic invoices

Query: Where do sellers of merchandise and service providers using a platform obtain buyer details and order status information in order to issue electronic invoices?

Guidance:

• Sellers are entitled to request that the platform operator provide buyer details, transaction information, the delivery date and confirmation of the order’s completion status (point c, paragraph 1, Article 17 of Decree 254/2026/NĐ-CP).
• Operators of e-commerce platforms and digital platforms are responsible for providing this information (Clause 2, Article 19 of Decree 254/2026/NĐ-CP).

III. RECOMMENDATIONS FOR BUSINESSES

1. Classify commission recipients. Compile a list of KOLs/KOCs and affiliates with whom you are collaborating, and divide them into two groups: those on employment contracts (salaried) and those operating as self-employed individuals, to ensure the appropriate personal income tax deduction mechanism is applied.
2. Standardise affiliate expense documentation. Invoices must be provided for households and individuals with an annual turnover exceeding VND 1 billion; for groups below the VAT threshold, a purchase schedule must be drawn up, accompanied by payment evidence in accordance with regulations.
3. All payments of VND 5 million or more must be made by bank transfer. Review the commission payment process to ensure there are no cash on hand payments exceeding VND 5 million per day to any household or individual.
4. Request the platform to provide invoicing information. Organisations and individuals selling merchandise or providing services via the platform are entitled to request the platform operator to provide buyer details, transaction information, the time of delivery and confirmation of order completion status in order to issue electronic invoices in accordance with the regulations.

CONTACT US FOR ADVICE

• Mr. Nguyen Bao Anh — Deputy General Director in charge of Tax, Transfer Pricing & Outsourcing services — anh.nb@a-c.com.vn
• Ms. Nguyen Thi Thu Thao — Senior Manager of Tax and Accounting Services — thao.ntt@a-c.com.vn