28 July 2021
Hanoi Tax Department issued Offical Letter No. 23122/CTHN-TTHT dated 25 June 2021 on the use of invoices and VAT in the provision of services abroad by export processing enterprises with the following contents:
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Free trade zones include export-processing zones, export processing companies, tax-suspension warehouses, bonded warehouses, special economic zones, commercial-industrial zones, and other economic zones established and provided with similar tax incentives as free trade zones according to Decisions of the Prime Minister. The transactions between a free trade zone and an external party are considered export/ import.
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Export Processing Enterprises that provide design services, market research and production management consulting services abroad (outside the territory of Vietnam) are not subjected to VAT.
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Enterprises that provide services abroad will use commercial invoices.
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