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:
“c) Business establishments that declare and pay value-added tax using the deduction method have exported goods and services (including establishments processing exported goods) when exporting goods and services using Use electronic value-added invoices.
When exporting goods for transport to the border gate or to the place where export procedures are carried out, the establishment uses the warehouse delivery note cum internal transport according to regulations as a document for circulation of goods on the market. After completing procedures for exported goods, the facility issues value-added invoices for exported goods.”
In addition, the basis for determining exported goods and the time to determine export revenue are implemented according to the provisions of Clause 7, Article 13 of Circular No. 119/2014/TT-BTC dated April 25, 2014, amended Change Clause 4, Article 16 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance; Clause 33, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance:
“Commercial invoice. The date of determining export revenue for tax calculation is the date of confirmation of completion of customs procedures on the customs declaration.
