Official Letter No. 80747/CT-TTHT dated September 3rd 2020 of Hanoi Tax Department about Guidance on issuing VAT invoices for goods used for donation to oversea.
In case the company dismantles the server system that is being used to transfer to Thailand for an another company in the same group. The company makes a non-commercial export declaration for customs clearance and does not receive payment from overseas.
If these are goods used to donated, then:
- The company MUST issue VAT invoices same as selling goods and providing services to customers,
- The taxable price is the selling price of the corresponding goods or service at the time of donating.
- These goods are NOT subject to the 0% VAT rate due to failure to meet payment via bank condition as regulation.
Please kindly find detail in the attached file.
20200903_CV80747_Huong dan lap hoa don doi voi hang cho, bieu, tang ra nuoc ngoai
