OFFICIAL LETTER 1427/CTBNI-TTHT ON E- INVOICE FOR EXPORTING GOODS AND SERVICES UNDER DECREE 123/2020/NĐ-CP
Official letter 1287/TCT- Official letter 1427/CTBNI-TTHT on e-invoices for exported goods and services under Decree 123/2020/NĐ-CP:
In case the enterprise signs a supply contract In case the company declares and pays VAT by the credit method, the tax authority has notified the conversion to use electronic invoices according to Decree 123/2020/ND- CP dated October 19, 2020 of the Government, the Company registered to use e-invoices according to Decree 132/2020/ND-CP and accepted by the tax authorities, having incurred export production activities. and processing goods for export, the Company shall base on the time of transferring the ownership or the right to use the goods to the buyer (regardless of whether the money has been received or not) to issue an invoice according to the provisions of Clause 1 of this Article. Decree 132/2020/ND-CP.
In case after completing export procedures, the Company transfers the ownership or right to use the goods to the buyer (regardless of whether the money has been collected or not), then when exporting the goods to When transporting to the place of export procedures, the Company uses the warehouse receipt cum internal transportation according to regulations to make documents for circulation in the market. After completing the export procedures, the company issues a value-added invoice for the exported goods.
