B2C can be defined as any electronic transaction that occurs between a business and a consumer whereby money is exchanged for a good or service. B2C is prevalent in developed countries that have established means for completing electronic transactions (i.e. a developed mail system, electronic forms of payment, etc.) As such many lesser developed countries tend not to utilize B2C technologies because their infrastructures are unable to support the technology. An example of B2C is Amazon.com, a world-wide Internet retailer of books and other goods.

Vietnam, because it is still becoming acclimated to the uses of Internet technology does not currently have very many sites that participate in B2C transactions. In fact, many sites that promise such transactions either are still under construction or do not cater to the domestic Vietnamese population.

There are a number of reasons as to why B2C has not taken hold in Vietnam. Besides the infancy of the technology, the electronic transaction required for B2C is in itself a problem. The Vietnamese along with most other Asian countries tend to prefer face-to-face interaction when conducting business. Therefore, electronic transactions make the Vietnamese uncomfortable. Also an issue, is the payment method necessary to conduct electronic transactions. At present, Vietnam has barely implemented banking ATM's let alone electronic payment systems (credit cards, debit cards, Internet money). Again, because of their preference for face-to-face communication and their need for trust, electronic payment systems currently do not integrate well into Vietnamese culture.

To showcase two B2C websites that defy the conventions set forth above and that do work (though inconsistently), see Huong Viet Flowers, which allows users to have flowers delivered 24 hours a day to Vietnamese citizens from anywhere in the world, and VietnamHost.Com, which through its network allows users to transfer cash in order to complete online transactions.