OFFICIAL LETTER 3916/CTBNI-TTHT ABOUT INVOICE ISSUANCE WITH SERVICES PROVIDED TO FOREIGN ENTERPRISES BUT PERFORMED IN VIETNAM
Official letter 3916/CTBNI-TTHT about service issuance provided to foreign enterprises but performed in Vietnam:
In case the Company signs a consulting contract with a foreign enterprise, service activities provided to foreign organizations but consumed in Vietnam are not subject to the 0% VAT rate. The above consulting services are subject to VAT at the rate of 10%. The company must issue invoices for selling goods and services according to regulations
