OFFICIAL LETTER 45702 ON CURRENCY AND EXCHANGE RATES ON SALE INVOICE OF GOODS COLLECTED IN FOREIGN CURRENCY
Official letter 45702 on the currency and the exchange rate written on the sales invoice collected in foreign currency:
In case the tax authority has not notified the company to register for e-invoices according to Decree 123/2020/ND-CP, when providing goods and services to collect money in foreign currencies, the company will issue invoices. as prescribed at point e, Clause 2, Article 16 of Circular 39/2014/TT-BTC. When the Company is notified by the tax authority to accept the registration of e-invoices according to Decree 123/2020/ND-CP, the Company will issue an invoice according to the provisions of Point c, Clause 13, Article 10 of Decree 123/2020. /ND - CP.
The company pays taxes and other payments to the state budget in Vietnam dong, except for cases where taxes are paid in foreign currencies as prescribed by law. Revenues, expenses, and taxable prices collected in foreign currencies shall be converted into Vietnamese dong at the actual exchange rate as guided in Circular 200/2014/TT-BTC
