E-commerce in Vietnam: Growing Cross Border Ecommerce Opportunities with China-Vietnam

Introduction  

Vietnam’s economy is rapidly digitising, placing e-commerce at the centre of changing business operations and consumer behaviour. E-commerce now extends beyond conventional websites to mobile applications, online marketplaces, social networks, livestream sales, affiliate marketing and cross-border fulfilment. 

The commercial opportunity is substantial, but successful entry requires more than listing products online. Businesses must align their legal structure, tax position, import arrangements, product compliance, payment systems, consumer-protection processes and platform obligations with their actual operating model. 

This article examines Vietnam’s current e-commerce landscape, leading platforms, consumer preferences, corporate income tax framework and the opportunities available through China–Vietnam cross-border trade. 

What Is E-Commerce in Vietnam? 

E-commerce in Vietnam is the sale and purchase of goods or services through websites, mobile applications, online marketplaces, social networks and livestream-enabled platforms. It is a fast-growing retail channel supported by mobile-first shopping, digital payments and logistics, while businesses must manage company, tax, product, consumer-protection, data, platform and cross-border requirements. 

The sector includes business-to-consumer, business-to-business, consumer-to-consumer, direct-to-consumer and social-commerce transactions. Vietnam’s E-Commerce Law applies to both domestic and foreign organisations and individuals participating in e-commerce activities in Vietnam. 

Global and Vietnam E-Commerce Market Outlook 

Global e-commerce does not move uniformly. Inflation, fulfilment costs, returns and changing consumer spending can place pressure on individual sellers, but these factors do not establish that the entire market is contracting. Vietnam’s official results instead demonstrate rapid expansion. 

Revenue growth may nevertheless coexist with intense price competition, increasing advertising costs and pressure on seller margins. Businesses should therefore assess customer-acquisition costs, platform fees, delivery expenses and return rates rather than relying only on headline market-growth figures. 

STATISTIC: 

Official Ministry of Industry and Trade and iDEA figures show that Vietnam’s e-commerce market grew from more than US$25 billion in 2024 to approximately US$31 billion in 2025. Its estimated share of total retail sales of goods and services also increased from around 9% to around 10%.  

Reporting year	Estimated e-commerce market size	Year-on-year growth	Approximate share of total retail sales of goods and services
2024	More than US$25 billion	20%	9%
2025	Approximately US$31 billion	25.5%	10%

Market-size reports may use different scopes. For example, total e-commerce market value, retail e-commerce sales and the gross merchandise value recorded by selected platforms are not necessarily equivalent measures and should not be compared without checking the underlying methodology. 

Corporate Tax Rates for E-Commerce Businesses in Vietnam 

Vietnam’s 20% corporate income tax rate should no longer be presented as the universal rate for every e-commerce enterprise. The 20% rate remains the general rate, but qualifying Vietnamese enterprises may be eligible for lower rates or an exemption according to annual total revenue. 

The following table summarises the headline treatment applicable from 2026 to qualifying enterprises established under Vietnamese law: 

Annual total revenue of a qualifying Vietnam-established enterprise	Headline corporate income tax treatment
Up to VND 3 billion	15%
More than VND 3 billion and up to VND 50 billion	17%
More than VND 50 billion, or otherwise not qualifying for a reduced rate	General 20% rate

The applicable revenue band is generally determined using total revenue from the immediately preceding tax year. Special rules apply to newly established enterprises and enterprises that operated for less than 12 months. The exemption and reduced rates are also subject to exclusions, including specified subsidiary and related-party circumstances.  

Operating an e-commerce business does not, by itself, create an entitlement to a tax incentive. Other incentives may depend on the enterprise’s investment project, business sector, location or other statutory conditions. 

Foreign suppliers that do not operate through a Vietnam-established enterprise should not apply the table automatically. Their Vietnamese tax position will depend on their contractual arrangements, taxable presence, transaction flows and applicable rules for foreign suppliers. 

Leading E-Commerce Platforms in Vietnam 

Shopee, TikTok Shop, Lazada and Tiki are commonly identified as Vietnam’s major consumer-facing e-commerce channels. However, they should not all be classified as social e-commerce platforms. 

• Shopee is a broad online marketplace with extensive product coverage, promotional tools and a large seller ecosystem.  
• TikTok Shop combines short-form video, livestreaming, creators and in-platform ordering, making it a content-led social-commerce channel.  
• Lazada operates as a structured online marketplace and may suit established brands with organised inventory, fulfilment and customer-service processes.  
• Tiki has a smaller market presence and is associated with selected quality-focused categories and delivery services.  

Recent industry coverage identifies Shopee and TikTok Shop as the strongest large-scale channels, while Lazada and Tiki serve smaller or more specialised positions. Platform suitability nevertheless depends on the product category, customer profile, seller eligibility, fees, advertising costs, fulfilment arrangements and required service levels.  

A multichannel approach may reduce reliance on one platform, but it also requires consistent inventory, pricing, product information, returns and customer-service management across channels. 

Which Sales Model Fits an E-Commerce Business in Vietnam?

COMPARISON: 

Businesses should choose a sales model according to their desired control, investment level and compliance capacity. 

Sales model	Principal advantage	Main challenge	Core compliance focus
Own website or application	Brand and customer-journey control	Traffic, technology and fulfilment	Applicable platform filing, product information, contracts, data and complaints
Online marketplace	Existing traffic and payment or logistics tools	Fees, price competition and platform dependence	Seller verification, listings, returns and invoices
Social or livestream commerce	Rapid creator-led discovery	Content volatility and misleading-claim risk	Verified identity, truthful claims and affiliate transparency
Cross-border selling	Ability to test international demand	Customs, delivery and returns	Importer, product eligibility, labelling, tax and relevant platform duties

Vietnam’s new framework differentiates among direct-sales, intermediary, social-commerce and integrated platform models, so businesses should identify their legal model before launching. 

Vietnamese E-Commerce Consumer Preferences 

Vietnamese online shopping is strongly mobile-led. Price, free or affordable shipping and delivery speed are important purchase considerations, while cash on delivery continues to operate alongside digital wallets, cards and bank transfers.  

Frequently purchased online categories include: 

• Packaged food and beverages  
• Cosmetics and personal-care products  
• Fresh and instant food  
• Fashion and sporting goods  
• Home-care products  
• Technology and electronic products  
• Mother-and-baby products  
• Booking and other consumer services  

Businesses should also consider product authenticity, seller ratings, Vietnamese-language information, transparent delivery charges and clear return and warranty policies. The new e-commerce framework places additional emphasis on giving consumers accessible information about sellers, products, prices, origin, returns, warranties and complaint-handling procedures.  

Platform users may lose some platform-based protections when a transaction is moved to private messaging or an external payment channel. Sellers should therefore maintain traceable ordering, payment and complaint records and clearly explain any off-platform process. 

The Influence of China on E-Commerce 

China remains highly relevant to Vietnam’s e-commerce sector because of its manufacturing capacity, supplier networks, cross-border logistics infrastructure and experience with marketplaces, mobile commerce and livestream selling. 

Platforms such as Taobao, Tmall, Tmall Global and JD Worldwide may support sales into or sourcing from China. However, access to a Chinese platform does not automatically provide a lawful or operational route into the Vietnamese market. 

Goods sold to customers in Vietnam must still be assessed under applicable Vietnamese rules, including: 

• Import eligibility and customs classification  
• Product standards, licences or registrations  
• Vietnamese labelling requirements  
• Tax and invoicing arrangements  
• Advertising and product-claim restrictions  
• Consumer-protection, warranty and return obligations  
• Platform and seller-verification requirements  

China’s infrastructure can improve sourcing and China-side export processes, but it does not remove Vietnam-side customs, product or e-commerce requirements. 

The Vietnam–China E-Commerce Avenue 

Businesses should treat China and Vietnam as two separate regulatory systems connected through a supply chain. 

For goods moving from China into Vietnam, the business should identify the importer of record, classify the goods, calculate the landed cost and confirm whether the products require testing, registration, conformity assessment, specialised inspection or Vietnamese labelling before sale. 

The commercial model should also establish: 

1. Which entity contracts with the Vietnamese customer  
2. Which entity imports and owns the inventory  
3. Where the goods will be stored and fulfilled  
4. Who issues invoices and manages taxes  
5. Who handles returns, refunds and warranties  
6. Whether the seller or platform has registration or local-authorisation obligations  

Vietnamese brands seeking to enter China may use China-facing cross-border platforms, distributors, bonded arrangements or pilot-zone infrastructure. The product, customs, tax, consumer and platform requirements applicable in China should nevertheless be reviewed independently. 

A well-designed cross-border model should connect legal, tax, customs, product and fulfilment workstreams before the first shipment. Resolving these matters only after products reach customs or customers can result in delays, blocked listings, returns or unexpected costs. 

China’s Cross-Border E-Commerce Pilot Zones 

STATISTIC: 

China’s Ministry of Commerce stated in 2024 that the country relied on 165 comprehensive cross-border e-commerce pilot zones. These zones support China-side trade innovation, industrial clusters, customs facilitation and overseas warehousing, but they do not exempt a business from Vietnam’s import, product, tax or platform rules. 

Foreign investors may use the infrastructure and experience available through these zones when developing China-linked supply chains. Any claim to preferential treatment should nevertheless be confirmed for the particular goods, trade route, customs procedure and transaction structure involved. 

Vietnam’s E-Commerce Compliance Framework from 1 July 2026 

Law No. 122/2025/QH15 and Decree No. 248/2026/ND-CP require intermediary platforms to verify sellers before they trade, publish operating rules, manage seller information and complaints, retain records, cooperate with authorities and remove suspected illegal products or content. Social-commerce, livestream and affiliate activities require verified identities and truthful, transparent product claims.  

Foreign platform operators must assess registration by model and Vietnam nexus. Offering Vietnamese-language functionality, using a “.vn” domain or reaching at least 100,000 transactions with buyers in Vietnam in a calendar year can trigger registration.  

Certain foreign intermediary, social-commerce or integrated online-ordering platforms must authorise a Vietnamese legal entity, maintain a deposit of at least VND 20 billion and designate a Vietnam-resident responsible person. These are platform-operator obligations, not automatic obligations of every overseas seller. 

Premia TNC’s Incorporation and Compliance Services 

Premia TNC supports foreign investors and businesses with Vietnam company incorporation and related accounting, tax and corporate-compliance coordination. 

The appropriate scope, timeline and cost will depend on matters such as: 

• Proposed business activities  
• Foreign ownership structure  
• Products and regulated categories  
• Import and inventory arrangements  
• Sales platforms and payment flows  
• Required investment, enterprise or sector-specific approvals 
• Ongoing accounting, tax and reporting obligations  

Businesses planning to sell online should review their legal entity, import model, platform structure and product requirements together rather than treating incorporation as an isolated process. 

For assistance with company incorporation or related Vietnam compliance matters, contact Premia TNC or submit an enquiry through the available contact form. 

This article provides general information as at 14 July 2026 and does not replace advice based on a specific product, transaction or platform model. 

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