WHAT HAPPENED
In response to the rapid growth of the digital economy, particularly in Southeast Asia, regulators worldwide are actively striving to adapt tax legislation to new realities. Vietnam, a key player in the region, has faced the need to clarify tax obligations for increasingly prevalent hybrid business models. A recent publication by Vietnam.vn on July 26, 2026, highlights one such pressing issue: how entrepreneurs should pay taxes if they simultaneously sell goods on e-commerce platforms (marketplaces) and engage in affiliate marketing.
This news reflects a general trend of tightening control over online income. It concerns entrepreneurs who may earn revenue from direct sales of goods (e.g., via Ozon, Wildberries, Lamoda in Russia, or Shopee, Lazada in Vietnam) and concurrently from promoting third-party products or services through affiliate links, blogs, or social media. These diverse income streams, often originating from different counterparties and falling under various categories, create complexities for both taxpayers and regulatory bodies, who aim to ensure transparency and fairness in taxation.
Vietnamese tax authorities, like many others, are focused on ensuring that these emerging forms of economic activity are properly integrated into the existing tax system. This involves defining income types, classifying them, and applying appropriate tax rates and regimes. The goal is to avoid double taxation or, conversely, tax evasion, while simultaneously providing clear and transparent rules of engagement for digital market participants who often operate at the intersection of multiple business models.
WHAT THIS MEANS FOR RUSSIAN E-COMMERCE
The situation in Vietnam serves as a clear illustration of a global trend directly relevant to the Russian e-commerce market. Russian online entrepreneurs also frequently combine multiple income streams: direct sales of goods or services on marketplaces, blogging with advertising integrations, affiliate programs, dropshipping, and other hybrid models. Amid rapidly evolving legislation and increased digital oversight from Russia's Federal Tax Service (FNS), understanding and correctly applying tax regulations becomes critically important.
In Russia, similar to Vietnam, various tax regimes exist (self-employment, known as NPD or Tax on Professional Income; the Simplified Tax System or STS; and the General Tax System or GTS), each with specific features for different types of activities. Income from selling goods on marketplaces is typically classified as revenue from entrepreneurial activity. Income from affiliate marketing, essentially a reward for promotional or customer acquisition services, also requires proper classification. The primary risk for a Russian entrepreneur lies in misclassifying these incomes, which could lead to the application of an incorrect tax rate or even claims from the FNS regarding business fragmentation or tax evasion.
Given the increasing volume of e-commerce, tax authorities worldwide, including those in Russia, are improving methods for detecting undeclared income. In 2026, further development of automated transaction monitoring systems and data exchange with major digital platforms is expected. This means the likelihood of discovering discrepancies between declarations and actual cash flows will significantly increase. For Russian online entrepreneurs, this creates an urgent need for proactive tax planning and rigorous accounting of all income types.
A lack of clear understanding regarding the differences between income types, as well as their correct reflection in tax reporting, can lead not only to additional tax assessments and penalties but also to account freezes and other administrative measures. Vietnam's lessons demonstrate that regulators are becoming increasingly attentive to how digital entrepreneurs structure their income and demand a high level of transparency and accountability from them.
VIETSMART EXPERT COMMENTARY
“The Vietnam case is not just regional news; it’s an indicator of a global trend that directly affects every Russian entrepreneur in e-commerce and digital marketing,” notes VietSmart’s leading digital economy analyst. “We observe how states are learning to adapt to new business models, and their attention to hybrid incomes will only grow. As a Russian entrepreneur combining marketplace sales and affiliate marketing, I would first conduct a detailed audit of all my income sources. It's crucial to clearly distinguish which amounts derive from product sales and which from providing services under an affiliate program. These flows often have different natures and may be subject to different taxation, even if they appear similar externally.
The next step is choosing the optimal legal organizational form and tax regime. For individuals just starting out, this might be self-employment (NPD), provided incomes fall within limits and the activity type is permitted. For larger players, an individual entrepreneur (IE) under the STS (Simplified Tax System) – either 'Income' or 'Income minus expenses' – may be required, and in some cases, even legal entity registration. The key is not to attempt to simplify a complex income structure, as this is where the main tax risks lie. Proactive consultation with a tax specialist in 2026 is no longer a luxury but a necessity for anyone aiming for sustainable and secure development of their online business.”
CONCLUSIONS AND WHAT TO DO
- Clear Income Differentiation: Separate income from product sales and affiliate marketing. Maintain separate accounting for each income type. This will allow for correct application of tax rates and avoid confusion during audits.
- Choose an Adequate Tax Regime: Assess the current volume and structure of your income to select the most suitable tax regime (e.g., NPD for individual services, STS for sales and services, considering scale). Ensure your chosen regime allows you to legally and effectively tax all your business activities.
- Maintain Impeccable Documentation: Keep all contracts, acts, invoices, receipts, and payment confirmations for each income source. Documents proving the provision of services under affiliate programs, as well as goods shipments, are particularly important. In 2026, digital footprints are becoming increasingly traceable, and comprehensive paper or electronic reporting is your best defense.
- Continuous Legislative Monitoring: Tax legislation concerning the digital economy is actively changing. Regularly track new regulations from Russia's FNS, especially those related to online trade and self-employed activities. This will help you quickly adapt your business model and avoid penalties.
- Professional Tax Consultation: Do not cut corners on the services of a qualified tax consultant. A specialist can help audit your current income structure, determine the optimal tax regime, and develop a risk minimization strategy in accordance with the current legislation for 2026.
Source: Vietnam.vn, July 26, 2026