Individual Livestreaming on TikTok and Earning Commissions: Income Is Business Income, and Annual Revenue Above VND 1 Billion Requires E-Invoices
According to Tax Sub-Department 3 of Dong Nai city (Thuế cơ sở 3 thành phố Đồng Nai), an individual who livestreams sales, promotes products or does affiliate marketing on e-commerce platforms and receives income from the platform or brands is treated as carrying on business. A business household or individual with annual revenue above VND 1 billion must register for tax, file and pay tax as required, and is subject to e-invoice use. The asker states that the sister livestreams for brands mostly from China, lives mostly in China, receives commissions paid by TikTok, files under a tax code ending in 888 and is about to reach revenue of VND 1 billion or more. The asker reads clause 2, Article 7 of Decree 254/2026/NĐ-CP as placing her in the digital content services group exempt from e-invoices. That is the asker's own reading. The tax office cites clause 5, Article 8 of Decree 68/2026/NĐ-CP, point d of Article 6 and Article 7 of Decree 254/2026/NĐ-CP, and Official Letter 7403/CT-TMĐT dated 06 October 2026 of the Tax Department.
RegHub explainer by New MarketerLast updated:
Based on:Nghị định 68/2026/NĐ-CP; Nghị định 254/2026/NĐ-CP; Công văn 7403/CT-TMĐT - Ministry of Finance
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.
Question
A person asked about their sister:
- She livestreams sales on TikTok, mostly for Chinese brands; according to the asker, she lives mostly in China.
- Commissions are paid by TikTok after order reconciliation.
- She files under a tax code ending in 888 for individuals operating only on digital platforms; according to the asker, she is about to reach revenue of VND 1 billion or more.
- The asker cites clause 2, Article 7 of Decree 254/2026/NĐ-CP, considers her part of the digital content services group, and asks whether she must register for e-invoices.
Answering office
Thuế cơ sở 3 thành phố Đồng Nai (Tax Sub-Department 3, Dong Nai city).
Provisions cited in the answer
- Clause 5, Article 8 of Decree 68/2026/NĐ-CP dated 05 March 2026: business households and individuals with annual VAT-taxable revenue of VND 1 billion or more must use e-invoices with tax authority code or e-invoices generated from cash registers connected to tax authority data. Those whose prior-year revenue was under VND 1 billion but whose revenue in the tax year reaches VND 1 billion or more must also do so; registration is within 30 days from the last day of the tax period in which cumulative VAT-taxable revenue reaches VND 1 billion or more.
- Article 6 of Decree 254/2026/NĐ-CP dated 30 June 2026 (point d): business households and individuals with annual revenue above VND 1 billion must use e-invoices with tax authority code or generated from cash registers connected to tax authority data.
- Clause 2, Article 7 of Decree 254/2026/NĐ-CP: cases not required to use e-invoices include income from real estate leasing and income from providing digital information content products and services on entertainment, electronic games, digital films, photos, music and digital advertising to organisations and individuals abroad.
- Official Letter 7403/CT-TMĐT dated 06 October 2026 of the Tax Department: income of individuals who create digital content, promote products or do affiliate marketing on e-commerce platforms and digital platforms, received from the platform or brands and not being salary, is business income; business households and individuals register, declare and pay tax under Decree 68/2026/NĐ-CP and Decree 141/2026/NĐ-CP.
Tax office conclusion
Based on these provisions, a business household or individual with taxable revenue of VND 1 billion or more must register to use e-invoices with tax authority code or generated from cash registers connected to tax authority data.
The sister's case, as described in the question, is that of an individual creating digital content, promoting products or doing affiliate marketing on e-commerce and digital platforms and receiving income from the platform or brands. It is determined to be business, and she is a business household or individual. If her annual revenue is above VND 1 billion per year, she must register for tax, declare and pay tax as required and is subject to e-invoice use.