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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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Grab-based home businesses that earn from two channels—direct sales at a storefront and revenue through the Grab platform—need to prepare for new tax rules under Decree 68/2026/NĐ-CP. The key change is that tax obligations are determined based on total annual revenue across all sales channels, not only the revenue generated through Grab.
In 2025, a typical such business with annual revenue of around 600 million VND would not yet be required to use electronic invoicing. For 2026, however, if annual revenue is expected to rise to about 1.5 billion VND, electronic invoices become mandatory.
According to the Tax Authority, total revenue is the combined amount from all channels. If total revenue exceeds 1 billion VND per year, the business must use electronic invoices.
For revenue generated via Grab, where the platform withholds taxes on behalf of the business, the business does not need to re-declare that portion. By contrast, for direct sales to customers, electronic invoices must still be issued and tax declarations filed as required.
At year-end, if total revenue across all channels exceeds 3 billion VND, the business will shift to the personal income tax method based on revenue minus expenses.
Taxes already withheld by platforms can be credited against tax obligations. If the amount withheld is insufficient, the business must make additional payment; if withheld amounts exceed the final liability, refunds apply.
When operating across multiple channels—including platforms that withhold taxes and those that do not—businesses must compile all revenue and declare it to meet their tax obligations.
If a business sells only through e-commerce platforms that withhold taxes, no additional declaration is required. However, if traditional sales are combined with multiple platforms, the business must submit an annual filing that consolidates all revenue.

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