📌 1. Multi-channel sellers must still consolidate all revenue

Many sellers and business operators today sell through multiple channels at the same time, such as:

• Shopee, TikTok Shop, Lazada;
• Facebook, Zalo, livestream;
• Their own websites;
• Delivery apps such as Grab and Be;
• Physical stores.

Taxable revenue is not limited to revenue from a single platform or one payment receiving account. It must be aggregated
from all sales channels.

📌 2. Tax withheld by an e-commerce platform does not mean
the seller has fully completed all tax obligations

In some cases, e-commerce platforms or digital platforms are responsible for withholding, declaring and paying tax
on behalf of sellers.

However, seller still needs to:

• ✅ Track the amount of tax already withheld;
• ✅ Reconcile it with actual revenue;
• ✅ Determine whether additional tax declaration, payment or finalization is required;
• ✅ Retain documents, bank statements and transaction data.

📌 3. When must e-invoices be issued?

Sellers of goods and service providers must issue e-invoices in accordance with regulations when goods are sold or
services are provided.

For online sales, the timing of invoice issuance is usually linked to:

• Transfer of ownership of goods;
• Transfer of the right to use goods;
• Completion of service provision.

Sellers should note:

• ✅ Issue invoices with accurate information on the buyer, goods, services, value and timing;
• ✅ Do not combine multiple transactions into one invoice unless permitted by law;
• ✅ Synchronise data between orders, payments, delivery and invoices;
• ✅ Adjust invoices when order cancellations, exchanges, returns or refunds arise;
• ✅ Retain complete invoices and data linked to the original transaction.

📌 4. Freelancers, KOLs/KOCs and affiliate marketers should
also review their tax obligations

Individuals earning income from digital platforms should also pay attention, including those who:

• 🎥 Create YouTube and TikTok videos;
• 🔗 Earn affiliate commissions;
• 📣 Act as KOL/KOC to promote products;
• 🧑‍🏫 Teach online;
• 💻 Provide freelance services.

Depending on the nature of the activity, the income may be classified as:

• Business income; or
• Employment income.

This classification directly affects:

• Tax calculation;
• Tax declaration method;
• Documents to be prepared;
• Obligations to provide supporting evidence during tax inspection or tax audit.

📌 5. Common mistakes in online and multi-channel sales

Business operators often make the following mistakes:

• ⚠️ Only tracking revenue from one platform and overlooking revenue from other channels;
• ⚠️ Assuming that no further review is needed once the platform has withheld tax
• ⚠️ Using multiple payment receiving accounts without consolidating all revenue data;
• ⚠️ Issuing invoices at the wrong time;
• ⚠️ Failing to handle invoices when refunds, order cancellations or returns arise;
• ⚠️ Failing to retain complete contracts, bank statements, payment documents and order data;
• ⚠️ Confusing actual cash received with taxable revenue.

📌 6. What should business operators do to comply?

To mitigate risks, individuals and household businesses should take the following steps:

• ✅ Correctly identify whether they are an individual business operator, a household business or an enterprise;
• ✅ List all sales channels currently in use;
• ✅ Consolidate revenue from all platforms, social media channels, websites, physical stores and payment receiving
  accounts;
• ✅ Reconcile the amount of tax already withheld and paid on their behalf by platforms;
• ✅ Check whether e-invoices are mandatory in their case;
• ✅ Issue and retain invoices, supporting documents, bank statements and order data;
• ✅ Conduct monthly or quarterly reviews to detect errors early.

💡 PRACTICAL PERSPECTIVE

✅ WHAT SHOULD ENTERPRISES AND HOUSEHOLD BUSINESSES DO?

To be better prepared from 1 July 2026, online sellers and business operators should proactively take the following actions:

📞 MBA SUPPORTS ENTERPRISES AND HOUSEHOLD BUSINESSES

MBA provides consulting and support services, including:

• 📌 Reviewing tax obligations for online business activities and multi-channel sales;
• 📌 Advising on tax registration and tax declaration;
• 📌 Providing guidance on the use of e-invoices;
• 📌 Reviewing revenue, supporting documents and tax withheld;
• 📌 Supporting explanations and responses to the tax authority when necessary.