According to Article 9 of Circular No. 219/2013/TT-BTC , 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-BTC ).