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
China's New VAT Rules Reshape Gold Market: Higher Costs for Jewellery
Other countries
Author: Ljubica Blagojević
China introduced new VAT rules for the gold market from 1 November 2025 to 31 December 2027. Gold traded directly on the Shanghai Gold Exchange remains VAT-exempt, but when physical gold is withdrawn, treatment now differs: investment gold keeps the 13% VAT on value-added, while jewellery production can only deduct 6% instead of 13%. This raises jewellery manufacturing and retail costs, likely sof... Read more
Philippines: Export-Oriented Enterprises Get VAT Zero-Rating and Exemption Under CREATE MORE Law
Other countries
Author: Ljubica Blagojević
The CREATE MORE law allows export-oriented enterprises (EOEs) to enjoy VAT zero-rating on local purchases and VAT exemption on importations even without registration for other tax incentives, provided they meet the 70% export sales threshold from the previous year. The goods or services purchased must be directly necessary for export activities, and a wide range of services can qualify. If the ent... Read more
UAE Unveils Comprehensive Reform of Tax Penalty System
Other countries
Author: Ema Stamenković
The UAE's Cabinet Decision No. 129 of 2025 shifts to a compliance-focused tax penalty model, effective April 2026. Key changes include replacing punitive late payment penalties with a 14% annual non-compounding rate, reducing fixed penalties on FTA-discovered errors to 15%, and modifying voluntary disclosures to 1% monthly. Businesses must reassess tax strategies accordingly. UAE introduces pro-ta... Read more
Vietnam: VAT Deductibility on Donated or Gifted Goods
Other countries
Author: Ema Stamenković
The company can deduct input VAT for taxable outputs from gifts, employee gifts, and scrap sales, either fully or proportionally based on taxable revenue, depending on accounting methods. Company produces tax-exempt animal feed, so generally cannot deduct input VAT. However, it generates taxable outputs via gifts, employee gifts, or scrap sales and asks if input VAT deduction is allowed for these.... Read more
Important Changes to UAE VAT Registration and Deregistration
Other countries
Author: Ema Stamenković
Cabinet Decision No. 100 of 2024 updates VAT registration and deregistration processes in the UAE. Key changes include updated thresholds for mandatory and voluntary registration, streamlined deregistration procedures, revised tax group rules, and new exemption conditions. Businesses must reassess their compliance to avoid penalties and ensure efficient VAT management ahead of 2025. The processes... Read more
VAT Requirements for Foreign Digital Service Providers in Switzerland
Other countries
Author: Ema Stamenković
Foreign businesses offering digital services to Swiss customers might have Swiss VAT obligations based on service type, supply location, and registration criteria. Telecommunications and electronic services face special rules, with a CHF 100,000 turnover threshold necessitating registration for B2C providers. Electronic services cover cloud/SaaS, downloads, apps, and AI. The place of supply for B2... Read more
Brazil Postpones NFC-e (B2B) Ban to January 5, 2026
Other countries
Author: Ljubica Blagojević
Brazil has postponed the ban on issuing NFC-e (model 65) for transactions with legal entities (CNPJ) to January 5, 2026, giving businesses two extra months to transition to NF-e (model 55) for all B2B sales. The change reinforces the distinction between retail consumer invoices and corporate transactions, supporting national tax standardization under SPED. Companies must update systems, ensure cor... Read more