{"id":7503,"date":"2026-02-08T19:18:40","date_gmt":"2026-02-09T02:18:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7503"},"modified":"2026-02-08T19:18:40","modified_gmt":"2026-02-09T02:18:40","slug":"quy-dinh-thue-suat-san-pham-so","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/","title":{"rendered":"How can we apply the correct tax rate for digital products?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The rapid development of the digital economy has opened up many new business opportunities for individuals, especially for digital products such as ebooks, video courses, design templates, or AI prompts. However, due to the &quot;intangible&quot; nature of these products, determining the tax sector, applicable tax rates, and related administrative procedures remains a point of confusion for many individuals when fulfilling their tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article provides a comprehensive analysis of tax obligations for individuals conducting business in digital products in 2026, based on current legal documents from the Ministry of Finance.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/#Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\" >Procedures for updating information when changing business items.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/#Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\" >Classification of industries and determination of tax rates for digital products.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/#Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\" >Are revenues exceeding 500 million VND subject to VAT tax code 10%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/#Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\" >Tax filing obligations arise when revenue is stable or generated under contract.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/#Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\" >Notes on record management and post-audit risks<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-suat-san-pham-so\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_cap_nhat_thong_tin_khi_thay_doi_mat_hang_kinh_doanh\"><\/span><b>Procedures for updating information when changing business items.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the new tax regulations, changes in the type of business product are not only of internal significance but are also mandatory information that must be updated with the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on Article 10 of Circular 86\/2024\/TT-BTC (effective from 2025), when an individual business adds or adjusts its product lines or business activities, the taxpayer must carry out the procedure to adjust tax registration information to ensure that the management data is synchronized and accurate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For individuals directly involved in business, the amendment documents include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declaration form for adjusting and supplementing tax registration information (form 08-MST);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the changes relate to a business license or equivalent document, a certified copy of these documents must be submitted.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Documents that can be submitted:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directly at the Tax Office in the place of residence or business location; or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Through the electronic tax system. In the digital transformation trend of 2026, eTax Mobile and the Electronic Tax Portal are encouraged for use to shorten processing time and reduce administrative contact.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_loai_nganh_nghe_va_xac_dinh_thue_suat_doi_voi_san_pham_so\"><\/span><b>Classification of industries and determination of tax rates for digital products.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Proper classification of the nature of business activities is crucial in determining the VAT and personal income tax rates payable. According to Circular 40\/2021\/TT-BTC, taxes for individual businesses are calculated as a percentage of revenue, but each industry group has a different tax rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For digital products created by individuals, not produced to order, they can be classified as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Type<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Industry groups according to Circular 40\/2021\/TT-BTC<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>VAT<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Personal Income Tax<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Total percentage<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Ebook, Template, AI prompt\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Distribution and supply of goods<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Custom-designed digital content<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Providing services\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transfer of copyright and content usage rights.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Other business activities<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In fact, mass-produced AI prompts or digital templates often have the nature of pre-packaged digital goods, similar to ebooks or design files. Therefore, applying a tax rate of 1.5% is appropriate if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The product is widely available;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not personalized for each customer;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No in-depth support services are included.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Conversely, if the business activity involves transferring the right to use content, granting exploitation rights, or making modifications upon request, the tax authorities may consider applying the &quot;other business activities&quot; category with a total tax rate of 3%. The choice of industry group should be based on the actual sales model, not just the product name.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_tren_500_trieu_co_bi_ap_thue_GTGT_10\"><\/span><b>Are revenues exceeding 500 million VND subject to VAT tax code 10%?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is one of the most common misconceptions among individuals selling digital products.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to current regulations, the VAT rate 10% does not apply to individuals and business households paying tax using the percentage-based method on revenue, regardless of whether their revenue reaches 500 million VND, 1 billion VND, or higher.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Circular 40\/2021\/TT-BTC only stipulates the revenue threshold for determining tax declaration obligations, and is not a basis for switching to tax rate 10%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">VAT 10% only arises in the following cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals cease their business operations and transition to a corporate model;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses apply the VAT deduction method in accordance with the VAT Law.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, individuals doing business in digital products in 2026 will not be subject to a &quot;tax jump&quot; to tax code 10% simply because of high revenue, as long as they continue to operate as individuals or household businesses.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_khai_thue_khi_doanh_thu_on_dinh_hoac_phat_sinh_theo_hop_dong\"><\/span><b>Tax filing obligations arise when revenue is stable or generated under contract.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Clause 1, Article 15 of Circular 40\/2021\/TT-BTC, individuals conducting business in the following cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directly sign contracts for the supply of products and services;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business activities falling under the category of &quot;other businesses&quot; as specified in Appendix I of Decree 126\/2020\/ND-CP;<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Tax returns must be filed annually.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The annual tax return includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax return form 01\/TKN-CNKD;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A copy of the economic contract;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minutes of acceptance and contract settlement (if any).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In the case of individuals conducting business irregularly and without a fixed location, tax obligations are fulfilled each time revenue is generated. In this case, the applicable tax rate is still based on the correct classification of the product as goods or services, with rates ranging from 1.51% to 71% of the total taxable income.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_ve_quan_ly_ho_so_va_rui_ro_hau_kiem\"><\/span><b>Notes on record management and post-audit risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Even with a simplified tax method, individuals selling digital products still need to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store contracts and payment documents;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Back up sales data and transaction history;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly manage each product type and delivery model.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is an important basis for explanation during tax audits and inspections, especially in the context of increasing scrutiny by regulatory agencies of cross-border and online digital business activities.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>Contact information MAN \u2013 Master Accountant Network<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li aria-level=\"1\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">Email: man@man.net.vn<\/li>\n<\/ul>\n<p>Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>S\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 \u0111\u00e3 m\u1edf ra nhi\u1ec1u c\u01a1 h\u1ed9i kinh doanh m\u1edbi cho c\u00e1 nh\u00e2n, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m s\u1ed1 nh\u01b0 ebook, kh\u00f3a h\u1ecdc ghi h\u00ecnh, template thi\u1ebft k\u1ebf hay b\u1ed9 c\u00e2u l\u1ec7nh AI (AI prompts). Tuy nhi\u00ean, do \u0111\u1eb7c th\u00f9 \u201ckh\u00f4ng h\u1eefu h\u00ecnh\u201d c\u1ee7a s\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7504,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7503"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7503\/revisions"}],"predecessor-version":[{"id":7506,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7503\/revisions\/7506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7504"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}