Official letter 2476/CTBNI-TTHT about time of invoicing for export goods:
Pursuant to the above provisions, in case the Company is an export processing enterprise, using electronic sales invoices (for organizations and individuals in non-tariff zones) according to Decree No. 123/2020/ND-CP dated October 19, 2020 of the government and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance, the time of transferring the ownership or right to use the goods to the buyer, regardless of the collected received money or not received money according to the provisions of Clause 1, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
