Official Dispatch No. 4890/TCT-KK dated November 2, 2023 of the General Department of Taxation Time of export invoice issuance
Accordingly, the time of issuing electronic invoices for exported goods for business establishments that declare and pay tax according to the deduction method (including establishments processing exported goods) is implemented according to the provisions at point 1. c Clause 3 Article 13 of Decree No. 123/2020/ND-CP: