Requirements for providing online advertising service of foreign agencies and individuals in Vietnam

Requirements for providing online advertising service of foreign agencies and individuals in Vietnam

The online advertising services of foreign agencies and individuals in Vietnam means the foreign agencies and individuals provide the cross-border advertising service in Vietnam or online advertising services conducted by foreign agencies and individuals who use their websites or digital platforms to provide advertising services from servers located outside Vietnam to users within Vietnam, generating revenue in Vietnam.
These services are very popular in Vietnam. Under the WTO Commitments, Vietnam undertakes to allow cross-border supply for advertising services (CPC 871, excluding advertising for cigarettes) with no limitation. As such, a foreign agencies and individuals should be able to provide online advertising services to Vietnamese customers without having to set up a commercial presence in Vietnam.

1. The first requirement for providing online advertising service of foreign agencies and individuals in Vietnam.

According to Clause 4, Article 13 of Decree No. 181/2013/ND-CP, as amended and supplemented by by Decree No. 54/2017/ND-CP, Decree No. 123/2018/ND-CP, Decree No. 11/2019/ND-CP, Decree No. 70/2021/ND-CP of Vietnam Government, foreign agencies and individuals provide online advertising services, it means doing cross-border advertising business in Vietnam, shall be required to carry out notification procedures with the local authoritiy (i.e Department of Radio, Television and Electronic Information of Ministry of Culture, Sports and Tourism of Vietnam).
Before 15 days before starting online advertising services in Vietnam by the foreign agencies and individuals, the following information must be notified to the local authority:
• Name of the organization;
• Trading name;
• Address of the registered head office conducting the advertising service;
• The location of the main server system providing the service and the server system is in Vietnam;
• Contact details: name of organization/ individual representative in Vietnam (if any), email address, phone number.
This notification shall be sent to the Department of Radio, Television, and Electronic Information – Ministry of Culture, Sports and Tourism as follows:
Contact information of the Department of Radio, Television, and Electronic Information:
• Contact address: 9th Floor, Radio Frequency Department Building, 115 Tran Duy Hung, Cau Giay, Hanoi
• Phone: 024.39448033; Fax: 024.39448036
• Website: http://abei.gov.vn
Upon receipt of the notice, the receiving agency shall be responsible for sending a written or electronic confirmation to the applicant within 07 working days from the date of receipt of the notice. This confirmation letter is a legal document for taxation.

2. The second requirement for providing online advertising service of foreign agencies and individuals in Vietnam.

Foreign agencies and individuals provide online advertising services shall be required to make report to local authority (the Department of Radio, Television, and Electronic Information) According to Form No. 01 of Decree No. 181/2013/ND-CP) as follows:
• Annual periodic report (by December 31);
• Ad hoc reporting upon request on cross-border advertising service provision activities in Vietnam.

3. The third requirement for providing online advertising service of foreign agencies and individuals in Vietnam.

Foreign agencies and individuals provide online advertising services and earn income in Vietnam (either from B2B or B2C transactions) are required to register, declare, and pay taxes on their income via the General Department of Taxation (GDT) of Vietnam’s online tax portal.
First tax registration for taxpayers who are foreign agencies and individuals provide online advertising services and earn income in Vietnam directly declaring and paying contractor tax or other tax obligations as follows:
a. Application files for the first tax registration:
+ Tax registration declaration form No. 04-DK-TCT issued with Circular No. 86/2024/TT-BTC dated December 23, 2024 of the Ministry of Finance of Vietnam.
+ List of foreign contractors and foreign subcontractors, form No. BK04-DK-TCT issued with Circular No. 86/2024/TT-BTC dated December 23, 2024 of the Ministry of Finance (if any).
+ Copy of Certificate of registration of executive office or equivalent document issued by competent authority (if any)
b. Form of registration: registration online or submission in person to the local tax authority.
c. Time processing: 03 (three) working days from the date the tax authority receives the complete tax registration dossier as prescribed.

Vietnam Lawyer Law Firm provides end to end services for foreign agencies and individuals provide online advertising services in Vietnam.
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