Retail and online sales: a guide to the 30% tax reduction in 2026–2027

1. Identify the taxpayer before aggregating sales

A fashion shop selling in store, on marketplaces and on social media should list channels belonging to the same taxpayer. Different shop names or payout accounts do not by themselves create separate taxpayers. Record tax IDs, invoice issuers, marketplace contracting parties and filing responsibility.

Household businesses and business individuals review the PIT route in Article 2; companies review CIT under Article 3. The VND 10 billion ceiling is assessed separately for 2026 and 2027. Exactly VND 10 billion is within the ceiling, but all other conditions must still be checked.

2. Reconcile orders rather than relying only on bank payouts

Download orders, returns, cancellations, marketplace fees, shipping, subsidies and evidence of taxes withheld or paid on your behalf. Match order IDs to invoices and receipts. Payouts may already deduct fees, taxes or prior-period adjustments, so they are not automatically the revenue used for eligibility.

Illustrative reconciliation: orders total VND 900 million, returns/cancellations VND 60 million and fees/other deductions VND 70 million. Do not automatically treat 900 − 60 − 70 = 770 million as tax revenue. Classify transaction adjustments and each deduction, then determine revenue under applicable rules. This is a reconciliation exercise, not a statutory revenue formula.

3. Track physical sales, COD and filing agents together

Use a worksheet with period, channel, order ID, documented revenue, supported adjustments, tax withheld/paid by agents and self-filed amounts. Count each sale once. A marketplace sale and a courier COD remittance may represent the same transaction.

At each period end, reconcile operating data to filed figures. Obtain the agent’s scope and relief amounts to avoid duplicate reductions. Document timing differences, refunds, fees and revenue classifications before finalizing the filing.

4. Calculate relief on tax, not revenue

Separate illustrative household-business example: properly determined annual revenue is VND 4.8 billion and all conditions are met. Business PIT before relief is VND 48 million. Relief is 48 × 30% = VND 14.4 million; the remainder is VND 33.6 million. This does not imply a standard tax rate for the sector.

Companies apply 30% to CIT payable after any other tax incentives. Salary PIT, VAT and other obligations do not automatically receive this reduction. Where eligible tax is zero, this calculation produces no relief and no cash grant.

5. Choose the correct filing route and retain receipts

Business individuals review Form 01 with the applicable return. Withholding or filing agents use Form 02 for their responsibilities. Companies self-determine relief when making quarterly CIT payments; the individual’s Form 01 is not a company CIT-relief form.

Suggested workflow: close the period, assess eligibility, calculate tax before relief, calculate relief, check official forms, file through the applicable electronic tax channel, and retain signed files, acknowledgements and payment evidence. These are working steps, not universal portal button names. Review amendment rules for missed relief rather than arbitrarily deducting it from a later payment.

6. Monitor the ceiling and prepare the evidence pack

Individuals exceeding VND 10 billion actual annual revenue reverse relief using Form 03 with the filing for the threshold-crossing period. The specified late-payment exclusion ends at that period’s filing deadline. Companies pay the shortfall and follow Article 24(3) of Decree 252/2026/ND-CP rather than assuming the individual rule applies.

Assign someone to update monthly cumulative revenue and outstanding orders or contracts, with a review date. Retain source records, calculations and reconciliations for independent review. The following is a recommended internal evidence pack, not a universal mandatory attachment list.

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