Tính thuế TNCNCác cá nhân, tổ chức nước ngoài không có cơ sở thường trú tại Việt Nam nhưng cung cấp hàng hóa, dịch vụ (đặc biệt là dịch vụ số như thương mại điện tử, nền tảng số) cho các tổ chức và cá nhân tại Việt Nam. Các ví dụ phổ biến bao gồm các nền tảng công nghệ lớn như Google, Facebook, Netflix, TikTok và các dịch vụ du lịch trực tuyến khác
Cục Thuế cho biết thu ngân sách từ hoạt động thương mại điện tử và kinh tế số đạt gần 135.000 tỷ đồng trong 8 tháng đầu năm 2025, tăng 63% so với cùng kỳ năm ngoái. Đáng chú ý, khối nhà cung cấp nước ngoài ghi nhận mức tăng tới 40% so với cùng kỳ…
Đáng chú ý, riêng khối nhà cung cấp nước ngoài đã đăng ký, kê khai và nộp thuế qua Cổng thông tin điện tử đạt tổng cộng 26.149 tỷ đồng kể từ năm 2022 đến nay (20/8/2025). Đây vốn được coi là khó quản lý do hoạt động chủ yếu trên các nền tảng trực tuyến và không hiện diện pháp lý tại Việt Nam đã ghi nhận sự chuyển biến rõ rệt về tuân thủ nghĩa vụ thuế.
| STT | Mã số thuế | Tên người nộp thuế | Ngày cấp MST |
| 1 | 9000002229 | POWER OF FIVE LLC | 17/09/2025 11:04:20 |
| 2 | 9000002130 | Knowledge Collective Ltd | 17/09/2025 11:04:15 |
| 3 | 9000002236 | Digi-Key Corporation | 17/09/2025 11:04:15 |
| 4 | 9000002211 | Squarespace Ireland Limited | 17/09/2025 11:04:12 |
| 5 | 9000002123 | TeamViewer Germany GmbH | 26/08/2025 16:54:26 |
| 6 | 9000002116 | GoDaddy.com, LLC | 21/08/2025 14:11:44 |
| 7 | 9000002109 | VideoGen, Inc. | 21/08/2025 14:11:38 |
| 8 | 9000002099 | HONG KONG SEEGAN LIMITED | 21/08/2025 14:11:32 |
| 9 | 9000002081 | 1688. COM PTE. LTD. | 21/08/2025 14:11:21 |
| 10 | 9000002074 | MAINFUNC PTE. LTD. | 21/08/2025 14:11:15 |
| 11 | 9000001994 | PPG Digital Sp. z o.o. | 05/08/2025 17:00:49 |
| 12 | 9000001987 | THE CHARTERED INSTITUTE OF TAXATION | 05/08/2025 17:00:44 |
| 13 | 9000002010 | THE CONSTANT COMPANY LLC | 04/08/2025 08:56:44 |
| 14 | 9000002003 | BrightMarket LLC DBA FastSpring | 04/08/2025 08:56:44 |
| 15 | 9000002042 | OpenAI, L.L.C. | 01/08/2025 09:19:44 |
| 16 | 9000002035 | VIET GREENWIND TECH PTE. LTD. | 31/07/2025 22:36:15 |
| 17 | 9000002028 | Blackmagic Design Asia Pte Ltd | 31/07/2025 22:36:15 |
| 18 | 9000001909 | Doo Holding Group Limited | 04/07/2025 17:07:52 |
| 19 | 9000001948 | Association of Certified Anti-Money Laundering Specialists LLC | 27/06/2025 10:26:45 |
| 20 | 9000001930 | Hong Kong Energy Cube Limited | 23/06/2025 18:28:47 |
| 21 | 9000001923 | Neon Commerce Inc | 18/06/2025 10:49:53 |
| 22 | 9000001916 | ENVISION ENERGY INTERNATIONAL LIMITED | 17/06/2025 11:12:43 |
| 23 | 9000001842 | 1GLOBAL Operations (Netherlands) BV | 16/05/2025 17:02:52 |
| 24 | 9000001881 | Phantom Security Group LLC | 13/05/2025 10:53:10 |
| 25 | 9000001874 | FASHION CHOICE PTE.LTD. | 08/05/2025 19:09:28 |
| 26 | 9000001867 | AW Fintech Pty Ltd | 08/05/2025 11:23:15 |
| 27 | 9000001835 | BMI GLOBALED LTD | 26/04/2025 14:17:17 |
| 28 | 9000001810 | Advanced Plus Technologies Pte. Ltd. | 16/04/2025 16:51:55 |
| 29 | 9000001803 | SPIGEN KOREA CO., LTD | 14/04/2025 16:42:16 |
| 30 | 9000001793 | Meitu (China) Limited | 14/04/2025 16:40:45 |
| 31 | 9000001779 | Mega Privacy Limited Liability Company | 09/04/2025 16:36:14 |
| 32 | 9000001761 | Networklessons B.V. | 09/04/2025 15:51:47 |
| 33 | 9000001747 | Nanonoble PTE. LTD. | 01/04/2025 09:40:46 |
| 34 | 9000001722 | Ipaylinks Limited | 01/04/2025 09:38:45 |
| 35 | 9000001715 | Xian Xinkaituo E-commerce Co., Ltd. | 01/04/2025 09:37:59 |
| 36 | 9000001708 | Souq.com FZ-LLC | 01/04/2025 09:34:13 |
| 37 | 9000001698 | Amazon EU S.à r.l. | 01/04/2025 09:33:22 |
| 38 | 9000001680 | Amazon Japan G.K. | 01/04/2025 09:33:12 |
| 39 | 9000001673 | Afaq Qtech General Trading Co. | 01/04/2025 09:33:07 |
| 40 | 9000001666 | Amazon.com.ca ULC | 01/04/2025 09:32:16 |
| 41 | 9000001659 | KTown4U Co., Ltd | 01/04/2025 09:31:56 |
| 42 | 9000001641 | Amazon.com Services LLC | 01/04/2025 09:29:35 |
| 43 | 9000001634 | Amazon Turkey Perakende Hizmetleri Limited Şirketi | 01/04/2025 09:29:24 |
| 44 | 9000001627 | Amazon Commercial Services PTY LTD | 20/03/2025 18:26:35 |
| 45 | 9000001602 | Servicios Comerciales Amazon Mexico, S. de R.L. de C.V. | 20/03/2025 18:26:25 |
| 46 | 9000001592 | DouDou Co Limited | 19/03/2025 14:45:36 |
| 47 | 9000001585 | HONG KONG FORTUNETECH LIMITED | 11/03/2025 15:50:52 |
| 48 | 9000001578 | Amazon Web Services Inc. | 10/03/2025 11:09:29 |
| 49 | 9000001560 | NCS Pearson Inc | 27/02/2025 14:43:14 |
| 50 | 9000001553 | Web Technologies s.r.o. | 26/02/2025 09:49:31 |
| 51 | 9000001546 | Traffic Control OÜ | 12/02/2025 13:44:35 |
| 52 | 9000001521 | Pearson Education Limited | 06/02/2025 09:37:06 |
| 53 | 9000001514 | The Organized Notebook LLC | 04/02/2025 08:08:32 |
| 54 | 9000001507 | Directix OU | 20/01/2025 15:40:39 |
| 55 | 9000001497 | CRITEO SINGAPORE PTE. LTD. | 20/01/2025 15:35:21 |
| 56 | 9000001472 | TRANSWAP PRIVATE LIMITED | 31/12/2024 10:09:25 |
| 57 | 9000001465 | WHALET PTE.LTD. | 28/12/2024 09:51:43 |
| 58 | 9000001458 | DLG Asia Pacific Co., Ltd. | 23/12/2024 13:47:35 |
| 59 | 9000001440 | DigitalOcean,LLC | 20/12/2024 14:47:01 |
| 60 | 9000001433 | SENDINBLUE | 20/12/2024 14:22:04 |
| 61 | 9000001426 | Midjourney Inc. | 17/12/2024 10:32:21 |
| 62 | 9000001419 | EA Swiss Sàrl Limited Liability Company | 06/12/2024 16:02:47 |
| 63 | 9000001401 | Xsolla (USA), Inc. | 06/12/2024 16:02:07 |
| 64 | 9000001391 | Kodi Co., Ltd. | 06/12/2024 16:01:51 |
| 65 | 9000001384 | FREYJA LABS | 28/10/2024 09:32:58 |
| 66 | 9000001338 | Ksher (Hong Kong) Co., Limited | 09/10/2024 15:18:38 |
| 67 | 9000001377 | PyWave Network Technology Limited | 07/10/2024 08:31:23 |
| 68 | 9000001352 | QI INTELLILEARN SOLUTIONS LIMITED | 07/10/2024 08:16:42 |
| 69 | 9000001345 | Adobe Systems Software Ireland Limited | 04/10/2024 16:39:19 |
| 70 | 9000001320 | TAZAPAY PTE. LTD. | 16/09/2024 16:00:50 |
| 71 | 9000001313 | RTB HOUSE PTE. LTD. | 11/09/2024 09:41:40 |
| 72 | 9000001306 | Mega Limited | 09/09/2024 14:35:38 |
| 73 | 9000001296 | Tranmere Rovers Football Club Limited | 04/09/2024 11:08:28 |
| 74 | 9000001289 | ELEMENTARY INNOVATION PTE. LTD. | 04/09/2024 10:46:20 |
| 75 | 9000001271 | Eleven Labs, Inc | 19/08/2024 17:22:51 |
| 76 | 9000001264 | SWOOSHTRANSFER LTD | 06/08/2024 18:15:17 |
| 77 | 9000001257 | M-DAQ Payment Solutions Pte Ltd | 29/07/2024 15:21:24 |
| 78 | 9000001232 | Inkarnate, Inc. | 05/07/2024 16:55:49 |
| 79 | 9000001225 | There’s An AI For That SRL | 28/06/2024 08:56:02 |
| 80 | 9000001218 | Charner, LLC | 18/06/2024 14:13:11 |
| 81 | 9000001200 | Inspirational Adventures Ltd | 18/06/2024 14:11:09 |
| 82 | 9000001190 | TRANSTONE GLOBAL LIMITED | 05/06/2024 10:11:59 |
| 83 | 9000001176 | IQIYI INTERNATIONAL SINGAPORE PTE. LTD. | 03/06/2024 16:27:45 |
| 84 | 9000001183 | DeepL SE | 03/06/2024 11:16:34 |
| 85 | 9000001137 | PMMAX Technology Limited | 25/05/2024 16:32:32 |
| 86 | 9000001017 | Addons Studio LLC | 07/05/2024 14:40:41 |
| 87 | 9000001169 | Lemon Squeezy LLC | 02/05/2024 08:07:32 |
| 88 | 9000001151 | FX Replay Inc | 02/05/2024 08:06:36 |
| 89 | 9000001144 | SEMRUSH INC . | 23/04/2024 17:50:45 |
| 90 | 9000001112 | Elsevier B.V. | 22/04/2024 08:42:25 |
| 91 | 9000001105 | Elsevier Inc. | 22/04/2024 08:42:09 |
| 92 | 9000001095 | Elsevier Limited | 22/04/2024 08:35:37 |
| 93 | 9000001088 | Nanyang Technological University | 22/04/2024 08:34:41 |
| 94 | 9000001070 | Clearword Ltd | 13/04/2024 15:33:34 |
| 95 | 9000001063 | With Reach UK Ltd | 09/04/2024 16:15:14 |
| 96 | 9000001056 | Association Of Chartered Certified Accountants | 25/03/2024 11:27:18 |
| 97 | 9000001049 | Predibase | 21/02/2024 08:45:09 |
| 98 | 9000001031 | Posit Software PBC | 16/02/2024 08:57:58 |
| 99 | 9000001024 | CYBERGHOST S.R.L. | 16/02/2024 08:53:01 |
| 100 | 9000000990 | upvpn LLC | 29/01/2024 18:07:05 |
| 101 | 9000000983 | Ahrefs Pte. Ltd. | 29/01/2024 18:06:29 |
| 102 | 9000000976 | Brainfish Pty Ltd | 17/01/2024 11:11:45 |
| 103 | 9000000969 | Codecademy LLC | 09/01/2024 19:35:40 |
| 104 | 9000000951 | YX ECOMMERCE SUPPLY (HONG KONG) LIMITED | 09/01/2024 19:32:28 |
| 105 | 9000000944 | Surfshark B.V. | 09/01/2024 19:23:55 |
| 106 | 9000000937 | PIA Private Internet Access, Inc | 15/12/2023 14:01:32 |
| 107 | 9000000912 | Express Technologies Limited | 08/12/2023 11:20:12 |
| 108 | 9000000905 | FREEPIK COMPANY, S.L. | 26/10/2023 09:12:02 |
| 109 | 9000000895 | Aptoide S.A. | 26/10/2023 09:11:51 |
| 110 | 9000000888 | Nintendo Co., Ltd. | 24/10/2023 11:37:26 |
| 111 | 9000000870 | Olea Global Pte. Ltd. | 23/10/2023 14:47:48 |
| 112 | 9000000863 | Metis.AI UG (haftungsbeschränkt) | 07/10/2023 17:28:06 |
| 113 | 9000000856 | VERICANT INTERNATIONAL HOLDINGS LIMITED | 29/09/2023 16:31:27 |
| 114 | 9000000849 | TRIP.COM TRAVEL SINGAPORE PTE. LTD. | 17/09/2023 20:11:41 |
| 115 | 9000000831 | Upwork Global Inc. | 14/09/2023 11:06:50 |
| 116 | 9000000824 | VELOTRADE MANAGEMENT LIMITED | 13/09/2023 13:02:42 |
| 117 | 9000000817 | Tinder LLC. | 05/09/2023 09:59:04 |
| 118 | 9000000782 | Localization Academy Inc. | 05/09/2023 09:58:13 |
| 119 | 9000000775 | INDEFINITE | 03/08/2023 08:40:28 |
| 120 | 9000000768 | AMAZON ASIA-PACIFIC HOLDINGS PRIVATE LIMITED | 03/08/2023 08:36:31 |
| 121 | 9000000750 | HONG KONG EXPRESS AIRWAYS LIMITED | 01/08/2023 17:05:16 |
| 122 | 9000000736 | Blinks Labs GmbH | 27/07/2023 10:54:38 |
| 123 | 9000000743 | Epic Games Commerce GmbH | 21/07/2023 14:46:26 |
| 124 | 9000000729 | Sandbox Interactive GmbH | 22/06/2023 16:11:48 |
| 125 | 9000000711 | Epic Games Entertainment International GmbH | 22/06/2023 16:11:16 |
| 126 | 9000000704 | Foxit Software Incorporated | 17/06/2023 12:28:16 |
| 127 | 9000000694 | Ganjingworld Corporation | 09/05/2023 09:16:02 |
| 128 | 9000000687 | nordvpn S.A. | 27/04/2023 10:14:53 |
| 129 | 9000000662 | GARMIN (EUROPE) LIMITED | 25/04/2023 10:27:45 |
| 130 | 9000000655 | BYTEDANCE PTE. LTD. | 21/04/2023 14:17:01 |
| 131 | 9000000648 | POLIGON PTE. LTD. | 21/04/2023 14:16:54 |
| 132 | 9000000630 | MySchool Ltd | 13/03/2023 15:23:57 |
| 133 | 9000000623 | Udemy, Inc. | 03/03/2023 10:02:33 |
| 134 | 9000000616 | TENCENT MUSIC ENTERTAINMENT HONG KONG LIMITED | 27/02/2023 08:58:33 |
| 135 | 9000000599 | Alaio Inc. | 06/02/2023 11:17:13 |
| 136 | 9000000581 | Galactic Entertainment NFTs Limited | 19/01/2023 14:53:33 |
| 137 | 9000000574 | University of London | 19/01/2023 11:03:26 |
| 138 | 9000000567 | ZOOM COMMUNICATIONS, INC. | 10/01/2023 17:00:46 |
| 139 | 9000000542 | TRADINGVIEW, INC. | 25/11/2022 10:01:25 |
| 140 | 9000000535 | Trinity College London Press Limited | 23/11/2022 10:08:41 |
| 141 | 9000000528 | NBA Digital Services International, Inc. | 23/11/2022 10:02:24 |
| 142 | 9000000510 | The Chancellor, Masters, and Scholars of the University of Cambridge | 14/11/2022 10:21:00 |
| 143 | 9000000503 | Shen Yun Zuo Pin, Inc. | 09/11/2022 16:05:09 |
| 144 | 9000000422 | Fenix International Limited | 18/10/2022 10:59:50 |
| 145 | 9000000493 | DialogEdu, LLC | 10/10/2022 17:22:23 |
| 146 | 9000000486 | Apple Distribution International Limited | 29/09/2022 08:22:44 |
| 147 | 9000000479 | Verifone Payments B.V. | 21/09/2022 08:21:52 |
| 148 | 9000000461 | ETSY IRELAND | 13/09/2022 16:41:16 |
| 149 | 9000000454 | Bloomberg Finance Singapore L.P. | 13/09/2022 16:38:35 |
| 150 | 9000000447 | PADDLE.COM MARKET LIMITED | 05/09/2022 11:18:10 |
| 151 | 9000000415 | Google Asia Pacific Pte Ltd | 15/08/2022 14:54:14 |
| 152 | 9000000408 | TOKGISTIC PTE. LTD. | 11/08/2022 16:54:48 |
| 153 | 9000000398 | University of Auckland | 29/07/2022 17:24:35 |
| 154 | 9000000380 | MORRIS SHIPPING INTERNATIONAL LIMITED | 20/07/2022 08:46:30 |
| 155 | 9000000373 | Bloomberg L.P. | 11/07/2022 11:32:09 |
| 156 | 9000000366 | eBay Marketplaces GmbH | 28/06/2022 20:52:39 |
| 157 | 9000000359 | Canva Pty Ltd | 23/06/2022 18:37:44 |
| 158 | 9000000341 | MCAFEE IRELAND LIMITED | 01/06/2022 14:30:09 |
| 159 | 9000000334 | CGTrader UAB | 30/05/2022 10:39:47 |
| 160 | 9000000327 | META PLATFORMS IRELAND LIMITED | 27/05/2022 10:23:13 |
| 161 | 9000000302 | Hostinger PTE Ltd. | 27/05/2022 10:23:08 |
| 162 | 9000000292 | META PLATFORMS TECHNOLOGIES IRELAND LIMITED | 27/05/2022 10:22:58 |
| 163 | 9000000285 | FACEBOOK PAYMENTS INTERNATIONAL LIMITED | 27/05/2022 10:22:52 |
| 164 | 9000000278 | 2C2P PTE.LTD | 24/05/2022 18:27:49 |
| 165 | 9000000260 | PIPO (HK) Limited | 20/05/2022 11:41:10 |
| 166 | 9000000207 | Cricut Inc | 06/05/2022 18:07:24 |
| 167 | 9000000197 | Spotify AB | 05/05/2022 14:30:46 |
| 168 | 9000000172 | TRAVELOKA SERVICES PTE.LTD. | 30/04/2022 08:47:53 |
| 169 | 9000000165 | Huawei Services (Hong Kong) Co., Limited | 29/04/2022 16:48:55 |
| 170 | 9000000158 | IMAGE FUTURE INVESTMENT (HK) LIMITED | 28/04/2022 15:52:35 |
| 171 | 9000000140 | KLOOK TRAVEL TECHNOLOGY LIMITED | 27/04/2022 17:03:21 |
| 172 | 9000000133 | Samsung Electronics Co., Ltd. | 27/04/2022 14:30:26 |
| 173 | 9000000126 | LinkedIn Singapore Pte. Ltd. | 18/04/2022 08:41:35 |
| 174 | 9000000119 | EZVIZ INTERNATIONAL LIMITED | 18/04/2022 08:41:25 |
| 175 | 9000000101 | Educational Testing Service | 13/04/2022 16:21:51 |
| 176 | 9000000091 | Blizzard Entertainment Inc | 06/04/2022 14:41:27 |
| 177 | 9000000084 | TIKTOK PTE. LTD. | 04/04/2022 11:07:49 |
| 178 | 9000000077 | Netflix Pte. Ltd. | 31/03/2022 15:39:17 |
| 179 | 9000000052 | iHerb, LLC | 30/03/2022 10:50:20 |
| 180 | 9000000045 | Microsoft Regional Sales Pte Ltd | 24/03/2022 15:56:01 |
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