Vietnam - Using Invoices And VAT In The Provision Of Services Abroad By Export Processing Enterprises.

Legal News & Analysis - Asia Pacific - Vietnam - Regulatory & Compliance - Tax

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:


  • 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.


  • 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.


  • Enterprises that provide services abroad will use commercial invoices.



For further information, please contact:

Minh Ngo Nhat, Managing Partner, BLawyers