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blue-check It is not required to submit electronic VAT invoice in customs dossier for exports

Dispatch No. 2054/TCHQ-GSQL dated June 3rd, 2022 of the General Department of Vietnam Customs regarding use of e-invoices for exports
Posted: 6/6/2022 9:13:54 AM | Latest updated: 12/7/2022 3:36:17 PM (GMT+7) | LuatVietnam: 5466 | Vietlaw: 568
VietlawOnline

According to opinions of the General Department of Vietnam Customs, Article 24 of Customs Law and point b clause 1 Article 16 of Circular No. 38/2015/TT-BTCstatus2 (amended at clause 5 Article 1 of Circular No. 39/2018/TT-BTC), enterprises are only required to submit commercial invoices upon making procedures for exporting goods without mandatory issuance of electronic VAT invoices to submit in the customs dossier for exports.

In addition, at point b, point c clause 3 Article 13 of Decree No. 123/2020/ND-CPstatus2 also regulate that time of issuance of VAT invoices for exports is after completion of customs procedures (it is not required to issue VAT invoices before making customs procedures for exports as commercial invoices).

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Published Vietlaw's Newsletter No. 568

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