Online sales are not a conditional business line, so you only need to register a business household or establish a company with the code 4791/code 4799 (with the code of each type of goods you trade).
Also according to the provisions of Clause 1, Article 55 of Decree 52/2013/ND-CP, traders and organizations must notify the Ministry of Industry and Trade about e-commerce websites for sales established by the traders and organizations themselves to promote trade, sell goods or provide their services. Individuals doing online business via social networks do not have to register their business with the Ministry of Industry and Trade. Thus, in the case of individuals or organizations doing online sales with a store and operating regularly, they must apply for a business license and set up their own website.
However, small-scale online business and sales in a spontaneous manner may not require business registration, website registration or licensing from state agencies. However, it is necessary to comply with food safety regulations, not to buy or sell counterfeit goods, counterfeit goods, or those that infringe on the rights of consumers. Furthermore, business people need to comply with the declaration and payment of relevant tax obligations.
From the above regulations, it can be seen that the above regulations only apply to direct sales (offline), the relevant law has not specifically regulated online sales, and online business via social networks is not one of the cases exempted from business registration obligations. Therefore, depending on each type of business activity and specific income level, it is possible to determine whether or not business registration is required.
Legal basis for consultation: Circular 40/2021/TT-BTC; Clause 1, Article 55, Decree 52/2013/ND-CP
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