Goods sold via foreign e-commerce platforms are not eligible for the 0% VAT rate

On February 28^th, 2025, the General Department of Taxation issued Official Letter No. 986/TCT-CS, accordingly:

Based on the opinions of the Ministry of Industry and Trade and the Ministry of Information and Communications, in case an enterprise sells goods on the Amazon e-commerce platform, it is not eligible to apply the 0% VAT rate and deduct or refund VAT according to the regulations of current VAT law.