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Tax Update

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Official Dispatch No.8042/BTC-TCHQ dated 12/8/2022 of the Ministry of Finance guiding the use of invoices for on-spot exported and imported goods

Accordingly, the Ministry of Finance instructed on invoices for on-spot export and import procedures for domestic enterprises that declare and pay VAT with VAT tax credit method for export – processing enterprises (EPE) and enterprises in the non-tariff area (including export goods processing enterprises ) as follows:

  • When carrying out on-spot export procedures: Customs declarants may submit internal warehousing and transportation certificates (photocopies) instead of VAT invoices as prescribed at Point c, Clause 3, Article 13 of Decree No. 123/2020/ND-CP.
  • When carrying out on-spot import procedures: Customs declarants must submit VAT invoices (copies) enclosed with customs dossiers through the electronic customs system.

Regarding the details of customs procedures for on-spot exported and imported goods, customs declarants shall comply with Clause 58, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018.

Please kindly check attachment file for further reference

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