Taxing Cross-Border E-Commerce Supplies: Lessons from Value-Added and Goods and Services Tax Policies in Australia and Viet Nam
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Publication Type:
Publisher:
Asian Development Bank (ADB)
Publication:
October 2025
This brief analyzes how Australia and Viet Nam are maximizing value-added tax and goods and services tax revenues from cross-border e-commerce.
Changes to value-added and good and services tax (VAT/GST) policies by Australia and Viet Nam have been an outstanding success. Both countries have reported impressive amounts of additional taxation revenue.
Although Australia and Viet Nam largely comply with Organisation for Economic Co-operation (OECD) guidance for collecting VAT/GST on cross-border e-commerce supplies, local policy decisions created tax compliance environments that result in VAT policy gaps in both jurisdictions.
This brief has identified those features and explored the likely reasons for each government’s approach.
