OFFICIAL LETTER NO.16239/BTC-TCHQ DATED 22 NOVEMBER 2013 OF MOF IN GUIDANCE OF USING INVOICES FOR THE ON-SITE EXPORT & IMPORT
According to official letter No.16239/BTC-TCHQ:
If enterprises declare VAT under the deduction method which have the on-site export & import activities, they will use export invoices. If enterprises sell goods to the non-tariff zone, they will use VAT invoices
