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blue-check Regarding VAT policy applicable to services provided for foreign organizations

Official letter No. 19871/CTHN-TTHT dated June 2nd, 2021 of the Department of Taxation of Ha Noi city regarding guidelines on value added tax (VAT) policy applicable to services provided for foreign organizations
Posted: 9/6/2021 3:28:42 PM | Latest updated: 15/6/2021 4:21:51 PM (GMT+7) | LuatVietnam: 5215 | Vietlaw: 513
VietlawOnline

According to Article 9 of Circular No. 219/2013/TT-BTCstatus2 , services provided for foreign organizations and not consumed in Vietnam shall be entitled to 0% VAT.

In contrast, if the services are provided for foreign organizations but they are consumed in Vietnam, they shall not be entitled to 0% VAT

Especially, the following services shall not be entitled to 0% VAT, regardless of consumption in Vietnam outside Vietnam: Sport competitions, art/cultural performances, entertainments, conventions, hotels, trainings, advertisings, travel services; Online payment services; Services attached to sale, distribution, consumption of products, goods in Vietnam (Clause 2 Article 1 of Circular No. 130/2016/TT-BTCstatus2 ).

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 513
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