Uni 07-10-2019 - Tax policy on issuing EPE invoices selling scraps to domestic area

Official letter 19305/CT-TTHT dated 25/9/2019 of issuing EPE invoices selling to domestic area:

In case, the Company is an export processing enterprise, in the production process, there is an excess of discarded materials and faulty products sold into the domestic market of Vietnam, the domestic buyers must carry out import customs procedures and VND. the time for VAT declaration at the importation stage at the customs office (if any). The company (seller) makes a sale invoice, on the sale invoice clearly stating "For organizations and individuals in non-tariff areas", to deliver to the purchaser as prescribed