Order Processing Fee, Tax, and Deductions: Understand Correctly to Avoid Revenue Shortfalls

Order Processing Fee: Fixed, Independent of Order Value

Effective from 27 October 2025, applied to all successfully delivered orders, at a fixed rate of 3,000 VND/order (tax included), regardless of order value or item quantity—meaning a 50,000 VND order and a 5,000,000 VND order incur the same processing fee.

Most important point: this fee is non-refundable if the order was successfully delivered but later incurs a refund/return. The fee is only refunded if the order was not successfully delivered—if fully canceled/refunded, no fee is charged; if partially canceled/refunded, no fee is charged for that part.

Tax on Platform Fees — Two Different Scenarios

From 1 July 2025, the service tax rate from foreign providers (like TikTok) increases to 10% under VAT Tax Law 48/2024/QH15. Individual/household business tax codes are replaced by the 12-digit citizen ID.

If the organization has registered and verified its tax code: the fee charged by TikTok is excluding Vietnamese tax—you are responsible for declaring and paying VAT (10%) and CIT (5%) on the service fee portion.

If not registered or the tax code is unverified: the fee charged by TikTok includes Vietnamese tax—TikTok will report and pay on your behalf, but the actual amount you pay in total will look the same, only differing in who pays the tax.

Illustrative example (service fee of 5,000 VND): verified tax code → actual amount paid to TikTok = 4,275 VND (excluding VAT of 500 VND + CIT of 225 VND that you pay separately). Unverified → actual amount paid to TikTok = 5,000 VND (including all taxes).

Risks to note

Many sellers reconcile the revenue recorded on orders with the actual amount received in their bank accounts and find a “shortfall” without knowing why—most of it is due to the accumulation of the Order Processing Fee (3,000 VND/order, non-refundable even if refunded later) and other taxes/platform fees. You should reconcile under Finance > Transactions > Order Settlement Details instead of just looking at the total revenue on the sales report.

Source

TikTok Shop Seller Academy — Order Processing Fee; Basic Information on Tax on Platform Fees