Uni 19-05-2016 - Guidance on VAT for export service

In case, the company signed service contract test of quantities and quality of exported goods with foreign organizations but the company does not directly sign, and the third party signs; the third party issued VAT invoices with 10% tax rate, the  service contract of rendering tested quantities and quality of exported goods between the company and foreign organizations must  not be export service and not applied to 0%VAT tax rate.