People all across the world, especially in Vietnam, have been motivated to make online purchases since the COVID-19 pandemic, which started in early 2020. Despite the problematic developments of the COVID-19 pandemic throughout the 2020–2021 period, Vietnam has experienced a considerable increase in e-commerce, both in terms of users and revenue, contributing considerably to national economic growth. The purpose of this study is to examine how COVID-19 affects Vietnamese customers’ online purchasing decisions. We conducted a survey of 638 Vietnamese internet shoppers for this, and the results were analyzed using SPSS. The results show that attitudes, perceived ease of use, perceived usefulness, and subjective norms all positively and significantly impact customer purchase intention. The desire to make an online purchase, however, is negatively and negligibly impacted by perceived risk. Online purchasing behavior is positively influenced by the intention to buy online. The perceived risk of the COVID-19, in particular, significantly modifies the relationship between perceived usefulness and perceived usability and online shopping intention, but only marginally modifies the relationship between attitude, subjective norms, and perceived risk and online purchase intention. Using a combined Theory of Acceptance Model (TAM) and Theory of Planned Behaviors (TPB) model with COVID-19 as an external model variable, the study adds to the body of knowledge by providing empirical findings.
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