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blue-check Regarding VAT on services provided for foreign organizations

Official letter No. 21842/CTHN-TTHT dated 18th, 2021 of the Department of Taxation of Ha Noi city regarding value added tax (VAT) policy applicable to services provided for foreign organizations
Posted: 22/6/2021 1:08:42 PM | Latest updated: 2/8/2021 1:36:42 PM (GMT+7) | LuatVietnam: 5234 | Vietlaw: 520
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According to Clause 1 Article 9 of Circular No. 219/2013/TT-BTCstatus2 , with regard to consultation, construction survey services provided for enterprises outside Vietnam, 0% VAT shall be only applied to the whole value of the contract if the foreign party does have permanent establishment in Vietnam and the services are consumed outside Vietnam.

If the foreign party has a permanent establishment in Vietnam (such as a representative office), 0% VAT shall be only applied to value of the service performed outside Vietnam.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 520
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