Official letter 1790/CTBNI-TTHT on VAT rates of services provided to EPEs:
In case the company provides "warehouse" rental services to export processing enterprises, it is not eligible to apply the tax rate of 0% as prescribed in Clause 3, Article 9 of Circular No. 219/2013/TT-BTC. dated December 31, 2013 of the Ministry of Finance (amended and supplemented in Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).
- In case the Company provides services of handling export and import of raw materials, transporting goods... for export processing enterprises and ensuring the principle of direct supply to organizations located in non-tariff zones and For consumption in a non-tariff zone, when the company issues an invoice for the above services, the VAT rate of 0% shall be applied, if the conditions specified at Point b, Clause 2, Article 9 of Circular No. 219/ are satisfied. 2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented in Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).
