Update VAT rates applied to Shopee fees (01/07/2025 – 31/12/2026)
Shopee continues to be the most trusted ecommerce platform among Vietnamese consumers, with traffic and order volumes steadily rising. As the ecommerce landscape becomes increasingly competitive, operating efficiently on Shopee has become a top priority for brands and retailers.
However, beginning July 1, 2025, a significant tax policy change has been implemented. The value-added tax (VAT) rate applied to Shopee’s service fees has been reduced from 10% to 8%, in accordance with Resolution No. 204/2025/QH15 issued by the National Assembly. This adjustment directly affects sellers’ operating costs, reconciliation processes, and invoicing procedures.
To avoid disruptions and ensure full compliance with legal requirements, sellers must proactively update their knowledge, review financial systems, and understand how Shopee applies the new VAT rate. The article below outlines everything you need to know to adapt effectively to Shopee’s revised VAT policy for the 2025–2026 period.
1. Updated VAT Rates on Shopee Fees Effective July 1, 2025 to December 31, 2026
In accordance with Resolution No. 204/2025/QH15 issued by the National Assembly on June 17, 2025, the value-added tax (VAT) rate applicable to various service fees on Shopee has been officially reduced from 10 percent to 8 percent. This adjustment is part of a broader initiative to support businesses and stimulate domestic consumption, particularly within the ecommerce sector.
Effective period: From 00:00 on July 1, 2025 until 23:59 on December 31, 2026
Applicable entities:
- Ecommerce platforms registered under the information technology service sector
- Sellers operating on Shopee, including Shopee Mall and standard shops
Adjusted VAT rate: A reduction from 10 percent to 8 percent on all Shopee-provided service fees
Shopee Fee Table with Updated VAT Rates:
The following table outlines the VAT-inclusive fee rates before and after July 1, 2025:
| Fee Type | Before July 1, 2025 (VAT 10%) | From July 1, 2025 (VAT 8%) |
| Payment Fee | 5.00% | 4.91% |
| Fixed Fee (varies by category) | From 1.5% (More details here) | From 1.47% (More details here) |
| Voucher Xtra Service Fee | 2.00% |
(More details here) |
| Shipping Subsidy Support Fee | 6.00% | 5.89% |
| Freeship Xtra Plus | 8.00% | 7.85% |
| PiShip Fee | 1,650 VND per order | 1,620 VND per order |
| Shopee Infrastructure Fee | Not applicable | 3,000 VND per order |
| Withdrawal Fee | 11,000 VND per transaction | 10,800 VND per transaction |
Additionally, for service categories with different payment structures, Shopee applies the adjusted VAT rate based on the timing of usage.
- For prepaid services that are used after payment, such as display advertising, the 8% VAT rate is applied at the time of payment.
- For postpaid services that are used before payment, such as affiliate marketing, the 8% VAT rate is applied at the time of reconciliation and invoice issuance.
2. Important Notes for Sellers
The VAT adjustment affects not only fee structures but also the processes related to reconciliation, invoicing, and tax refunds. Sellers should take note of the following to ensure smooth operations and regulatory compliance.
Orders created before July 1, 2025 but completed afterward
Orders initiated prior to July 1, 2025 and completed after this date will be subject to the new 8 percent VAT rate. Shopee will automatically refund the 2 percent VAT difference to the seller’s Shopee account balance within 30 days of data reconciliation, no later than August 31, 2025.
VAT is applied based on order completion date
Shopee calculates VAT based on the date the order is completed and reconciled, not the order creation date. This ensures accurate application of the revised tax rate in accordance with Resolution 204/2025/QH15.
Adjusted invoices (if applicable)
In cases where invoice adjustments are required, the VAT rate will follow the original invoice. Sellers should retain and verify all invoices to ensure proper tax declaration.
Seller responsibility for tax compliance
Shopee encourages sellers to proactively review and stay updated on VAT regulations, especially those outlined in Resolution 204/2025/QH15. It is the seller’s responsibility to determine the correct VAT rate for each product and service, ensuring:
- Accurate tax reporting
- Proper invoice issuance
- Avoidance of errors during reconciliation and refund processes
3. Conclusion
The reduction of VAT from 10 percent to 8 percent during the 2025–2026 period marks a significant shift in Shopee’s fee structure. This change directly impacts service fees, payment processing, shipping support, and promotional programs.
For sellers operating on Shopee, this is a critical time to reassess financial workflows, including cost calculations, invoice management, and revenue reconciliation. Understanding the updated tax policy not only helps optimize expenses but also ensures full compliance with legal requirements.
Shopee remains committed to implementing national tax policies and safeguarding seller interests throughout this transition. However, sellers must also take initiative to stay informed, verify documentation, and coordinate with Shopee’s support team when necessary.
About N-Squared eCommerce Vietnam
N-Squared eCommerce Vietnam provides comprehensive e-commerce solutions—from strategy consulting and operations to marketing and customer service. We help brands grow sustainably on Shopee, Lazada, and TikTok.
Contact us:
📞 028 3820 8399
✉ partnership@nsqvietnam.com
