According to clause 1 Article 3 of Decree No. 92/2021/ND-CP, transport services shall be eligible for 30% reduction in value added tax (VAT) arisen in November and December of 2021. Details of services eligible for VAT reduction are regulated at Appendix 1 of this Decree.
Accordingly, in case logistics companies provide transport services and other services included in Appendix 1 of Decree No. 92/2021/ND-CP, they shall be eligible for 30% reduction in VAT. With regard to services not included in Appendix 1, they shall not be eligible for 30% reduction in VAT.