The General Department of Taxation notes that for sold goods delivered and received outside Vietnam, if the enterprise’s dossier has documents proving that the locations of delivery and receipt of goods are outside Vietnam, it is eligible to apply 0% VAT according to Article 6 of Decree No. 209/2013/ND-CP
and Article 9 of Circular No. 219/2013/TT-BTC
.
However, if the enterprise’s dossier does not have documents proving that the locations of delivery and receipt of goods are outside Vietnam, it is not eligible to apply 0% VAT according to the aforesaid provision.