OFFICIAL LETTER 4178/TCT-CS DATED 2019 INTRODUCING TO THE CONTENT OF CIRCULAR 68/2019 / TT-BTC ON ELECTRONIC BILLING WHEN SALE OF GOODS AND PROVISION OF SERVICES ISSUED BY GENERAL DEPARTMENT OF TAXATION
Official letter 4178/TCT-CS dated 2019 Introducing the content of Circular 68/2019 / TT-BTC on electronic invoices for selling goods and services issued by the General Department of Taxation as follows:
Regarding the use of electronic invoices in case of export of goods or services
According to Clause 5 Article 6 of Circular No. 68/2019 / TT-BTC, goods exported or entrusted to export goods must use electronic added value invoices or sale invoices. electronic goods, specifically as follows:
- In cases where business establishments have exported goods and services (including establishments processing export goods), when exporting goods to transport them to border gates or to places where export procedures are carried out, establishments shall use them. Delivery-cum-transporting electronic bills as prescribed as documents circulating goods on the market. After completing the procedures for exported goods, the establishment makes value added invoices or sales invoices for exported goods.
- In cases where a business establishment consigns the export of goods: When delivering goods to the entrusted establishment, the establishment which has entrusted goods for export shall use the delivery-cum-transporting e-transport slip. When the goods have been actually exported, certified by the customs authority, based on the comparison documents, confirmation of the quantity and value of actually exported goods of the export consignment establishment, or the establishment. goods export consignment electronic invoicing. Establishments entrusted export use electronic invoices to issue to foreign customers.
