Official Dispatch No. 79873/CTHN-TTHT dated November 13, 2023 of the Hanoi City Tax Department Guiding on using electronic invoices for export activities
In case the Company falls under the provisions of Clause 6, Article 86 of Circular No. 38/2015/TT-BTC of the Ministry of Finance, declaring and paying value added tax according to the deduction method, has goods and services. exports (including facilities processing export goods) when exporting goods and services using 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 establishment shall issue a Value Added Invoice for exported goods according to the provisions at Point c, Clause 3, Article 13 of Decree No. 123/2020/ND-CP of the Government.
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