Official Dispatch No. 4267/CCTKVQ7NB-TTHT dated 15/07/2022 of the Regional Tax Department of District 7 – Nha Be District guiding tax policy when purchasing services from foreign suppliers registered for tax, tax declaration, tax payment in Vietnam
In case the Company purchases services of Meta Platforms Ireland Limited (foreign supplier) which has carried out tax registration, tax declaration, tax payment in Vietnam (tax code: 9000000327), it is not required to declare, deduct and pay tax on behalf of Meta Platforms Ireland Limited in accordance with the provisions of Circular No. 103/2014/TT-BTC.
The invoices for the purchase of services issued by Meta Platforms Ireland Limited, provided to the Company are of the sales invoice type, therefore, the Company is not entitled to deduct VAT.