According to official letter No. 2505/TCT-CS:
A Vietnamese enterprise signs a contracts with a foreign enterprise to manufacture lamp molds, and then the molds are left in the Vietnamese enterprise to continue the productions of lamps for export, when finishing to produce the lamps, the molds are exported to the foreign enterprise. The time of finishing to produce and export the molds is not yet determined.
Therefore, this mold production activity is not entitled to 0% VAT for export goods due to non-export molds. When the foreign enterprise pays the entire amounts, the Vietnamese enterprise prepares VAT invoices with 10% tax rate and declare tax as regulations. The input VAT of producing the lamp mold production is declared and deducted. After the Vietnamese enterprise exports the molds to the foreign enterprise, it will declare to reduce the output VAT from 10% to 0% rate
