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

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 ).