Official letter no.3846/TCT-CS issued on 2 november 2012 by gdt on the use of sales invoice in non-tariff area
In case of medium-size enterprises both engage in domestic sales and sales activities for organizations and individuals in the non-tariff zone shall be allowed to use the VAT invoice or export invoices for sales activities in the non-tax agencies. Enterprise must use an sole kind of invoice for the sale of goods in the non-tariff area, not simultaneously use both the export invoice and VAT invoice.
Export invoice samples referenced together with Decision No. 2905/QD-BTC 9/11/2010 on correcting Circular No. 153/2010/TT-BTC without tax code criteria of importers (buyers). In case, the enterprise generates more items of the invoice "tax identification number of the importer" is also acceptable
