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Uni 10-06-2014 - Guidance on VAT-export invoices

Issue date: 10/6/2014 | 8:42:24 AM
OFFICIAL LETTER NO. 7310/BTC-TCT DATED 03 JUNE 2014 OF MOF IN GUIDANCE OF VAT-EXPORT INVOICES

According to official letter No.7310/BTC-TCT:

  • Enterprises re-export the imported goods to return the oversea owners or re-export the imported goods to the third country, VAT or export invoices are allowed to use for those goods sale.
  • Enterprises use export invoices under the instruction of clause 3, article 32 of Circular No 39/2014/TT-BTC and official letter No.1412/TCT-CS.
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