General information
The Law on E-Commerce (the "Draft Law"), which is anticipated to be presented to the National Assembly for review at its tenth session in October 2025 and approved at its eleventh session in May 2026, has a comprehensive outline that was recently released by the Ministry of Industry and Trade (the "MOIT"). The current Decree 52/2013/ND-CP and Decree 85/2021/ND-CP ("E-Commerce Decrees") will be replaced by this new law upon enactment, making it Vietnam's first comprehensive e-commerce law. In addition, the new law seeks to close regulatory gaps, improve consumer protection, encourage innovation, and propel Vietnam's digital economy forward.
Article 52 of the draft Law proposes the following for e-commerce dispute resolution:
- E-commerce platform owners must establish a user complaint handling system adhering to these principles:
- The system must be accessible, user-friendly, and enable submission of well-founded, accurate, complete complaints.
- Complaints must be processed timely, non-discriminatorily, diligently, and based on evidence, electronic transaction data, and applicable laws.
- Owners must promptly inform complainants of decisions on the complaint, plus options for out-of-court resolution and redress.
- Decisions must be overseen by qualified personnel, not relying solely on automation.
- Disputes between sellers of goods/services and customers during contract execution must be resolved using contract terms published on the platform at conclusion time, plus relevant laws.
- Resolution occurs via negotiation, mediation, arbitration, or court, per existing procedures and regulations.
Current Guidelines (Decree 52/2013/ND-CP, Article 76)
- Merchants, organizations, and individuals operating e-commerce websites selling goods must receive and handle customer complaints related to contracts on those sites.
- Disputes between sellers of goods/services and customers during contract execution must be resolved using contract terms published on the website at conclusion time, plus relevant laws.
- Sellers are prohibited from unilaterally resolving disputes by exploiting electronic environment advantages without customer consent.
- Resolution occurs via negotiation, mediation, arbitration, or court, per existing procedures and regulations.
- For e-commerce service websites:
- Providers must publish their complaint reception/handling process and dispute resolution mechanism for contracts on the site.
- Failure to publish as required (per Point a, Clause 5, Article 76) makes them directly responsible for handling complaints and resolving disputes on their site.
- Providers may mediate disputes between customers and sellers on their site.
Other news from Other countries
South Africa: Real-Time E-Invoicing Framework Set for 2028 Rollout
Other countries
Author: Ljubica Blagojević
The South African Revenue Service (SARS) is advancing its VAT Modernization program, which aims to introduce structured e-invoicing and near real-time invoice data reporting to replace periodic VAT filings. The system will enable ERP-based invoice transmission and AI-driven cross-checks to improve compliance and reduce the estimated R800 billion tax gap. Development and consultations are planned f... Read more
Qatar's General Tax Authority (GTA) Warning on Fraud
Other countries
Author: Ema Stamenković
GTA warns taxpayers about fraudulent emails and texts impersonating them, urging verification through official channels and reporting scams. The GTA issued a press release warning taxpayers about fraudulent emails and text messages impersonating the Authority. These messages contain suspicious links claiming tax refunds or requesting personal information updates. The GTA confirmed these communica... Read more
UAE: Electronic Invoicing Version 1.0 Guide Published
Other countries
Author: Ema Stamenković
UAE Ministry of Finance published electronic invoicing guidelines for phased rollout starting July 2026. The UAE Electronic Invoicing Guidelines Version 1.0 have been published by the UAE Ministry of Finance. The document lays out the primary technological and regulatory framework to assist companies in getting ready for the nationwide rollout of electronic invoicing, which will begin in phases on... Read more
The UAE E-Invoicing Guidelines
Other countries
Author: Ema Stamenković
The UAE e-invoicing model involves a decentralized, Peppol-based framework for in-scope transactions, including B2B, B2G, G2B, and G2G, while excluding B2C. Suppliers must appoint one ASP for e-invoices, maintaining compliance responsibility. Onboarding involves understanding requirements, selecting an ASP, and testing exchanges. Six invoice categories exist, with specified regulations for special... Read more
South Africa’s VAT Modernization: The Roadmap to Mandatory E-Invoicing
Other countries
Author: Ljubica Blagojević
South Africa’s VAT Modernisation program plans a phased move to mandatory e-invoicing and near real-time VAT reporting, supported by SARS strategy documents and reinforced through 2026 stakeholder consultations. While not yet mandated, SARS is preparing structured invoice data reporting to strengthen compliance, reduce fraud, and enable automated monitoring. The model will require businesses to tr... Read more
UAE E-Invoicing Compliance: Complete 2026 Guide
Other countries
Author: Ema Stamenković
The UAE is implementing mandatory e-invoicing by 2026-2027, following Ministerial Decisions No. 244 and No. 243 of 2025. Companies must be ready to receive electronic invoices, designate Accredited Service Providers (ASP), and use the PINT-AE format via the Peppol network, governed by a decentralized model. With a rollout scheduled for 2026 and 2027, the UAE is headed toward mandatory e-invoicing... Read more
New VAT Deemed Supplier Rules for Electronic Marketplaces in Saudi Arabia from Jan 2026
Other countries
Author: Ema Stamenković
The guidance outlines when VAT responsibility shifts to electronic marketplaces, impacting reporting and operations. Deemed supplier status applies to non-resident electronic services and resident non-registered suppliers. Obligations include VAT invoicing and returns. Key exceptions exist, but operational involvement influences VAT responsibilities, especially for food delivery and accommodation... Read more