Official Letter No. 23945/CTBDU-TTHT dated August 26, 2024, from the Tax Department of Binh Duong Province regarding the timing of issuing invoices for EPE
The Tax Department bases on current regulations and Official Letter No. 8404/BTC-TCT from the Ministry of Finance regarding electronic invoices:
Accordingly, in the case where the Company is an EPE operating in a non-tariff zone and is exporting products, the time for issuing electronic invoices is the time of transferring ownership or the right to use goods to the buyer, regardless of whether payment has been received or not, as stipulated in Clause 1, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020.
