Consolidated Document 08/VBHN-BCT: Regulations on Management of E-Commerce Activities via Mobile Applications
RegHub explainer by New MarketerLast updated:
Based on:08/VBHN-BCT - Government Official Gazette
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
On 3 February 2026, the Ministry of Industry and Trade issued Consolidated Document No. 08/VBHN-BCT, merging Circular No. 59/2015/TT-BCT with three amending circulars (21/2018, 01/2022, and 38/2025) into a single reference text governing e-commerce activity conducted through mobile applications. It is a pure consolidation for lookup purposes and does not create any new legal obligation beyond what the underlying, already-effective texts require. The rules apply to three groups: traders, organizations, and individuals who own a «sales application» (an app used to sell their own goods or services); owners of an «e-commerce service application» (marketplace apps, online promotion apps, online auction apps); and sellers who use those service applications to trade. Owners of a sales app with an online-ordering feature must notify the Ministry; owners of an e-commerce service app must register with the Ministry, publish their operating rules, personal-data protection policy, and dispute-resolution mechanism. The document also covers online contract formation, online payment safeguards, and the Ministry's practice of publishing lists of registered or non-compliant applications on the E-Commerce Management Portal. For business owners and accountants, this is an administrative registration/notification regime run by the Ministry of Industry and Trade, not a tax, e-invoice, accounting, or customs matter. Businesses selling through mobile apps should check their registration status to avoid administrative penalties, but nothing here changes tax policy or bookkeeping requirements.
Overview
Consolidated Document No. 08/VBHN-BCT (signed 3 February 2026 by Deputy Minister Nguyen Sinh Nhat Tan) merges Circular No. 59/2015/TT-BCT dated 31 December 2015 with three amending circulars: 21/2018/TT-BCT (effective 18 October 2018), 01/2022/TT-BCT (effective 8 March 2022), and 38/2025/TT-BCT (effective 1 July 2025). It is purely a consolidated reference text issued under Decree No. 52/2013/ND-CP on e-commerce.
Scope and covered parties
Applies to Vietnamese and foreign traders, organizations, and individuals conducting e-commerce through mobile applications in Vietnam, including:
- Owners of a «sales application» (an app used to sell the owner's own goods or services);
- Owners of an «e-commerce service application» (marketplace apps, online promotion apps, online auction apps);
- Sellers who use e-commerce service applications to trade goods or services;
- Organizations and individuals reporting violations through the E-Commerce Management Portal.
Key obligations
- Sales applications with an online-ordering function must notify the Ministry of Industry and Trade and disclose the owner's name/address, phone number, and consumer-data protections.
- E-commerce service applications (marketplace, promotion, auction) must register with the Ministry, publish operating rules, a personal-data protection policy, and a dispute-resolution mechanism, and must remove counterfeit or prohibited goods once identified.
- Sellers on service applications must provide accurate goods/service information under Articles 29-30 of Decree 52/2013/ND-CP.
- Online contract formation and online payment through the application require a review-and-confirm step before customers complete payment.
Notification and registration procedure
Registering an e-commerce service application requires an application form, business registration certificate, a service-provision plan, operating rules, and a sample service contract. Any change to registered information must be reported within 7 working days; an application inactive for 30 days without cause can have its registration terminated.
Public disclosure and enforcement
The Ministry publishes lists of notified/registered applications and lists of violating applications on the E-Commerce Management Portal, along with the applicable penalties.
What changed across the amendments
- 2018: renamed the managing unit to the «E-Commerce and Digital Economy Agency».
- 2022: repealed several administrative procedures and extended coverage to foreign organizations/individuals conducting e-commerce in Vietnam.
- 2025: repealed further provisions as part of decentralizing administrative procedures under the two-tier local government model.
Relevance for businesses
This document creates no new tax or accounting obligation. It is an administrative registration/notification framework for mobile e-commerce applications administered by the Ministry of Industry and Trade. Businesses operating a sales app or marketplace app should confirm their registration status to avoid administrative penalties, but no accounting records or tax filings need to change because of this document.