Uni 20-08-2020: On electronic invoices in exporting the commodities

Official Letter No.4980/CT-TTHT Dated of August, 13 2020 On electronic invoices in exporting the commodities:

In case the company exports goods to foreign countries, the company will continue to use the commercial invoice as a basis for Customs procedures and tax declaration according to regulations. From the time the tax authority announces the use of e-invoices according to the provisions of Decree No. 119/2018/ND-CP and under the guidance in Circular No. 68/2019/TT-BTC, the Company will apply the electronic invoices under the guidance in Clause 5c Article 6 of the Circular No. 68/2019/TT-BTC..