OFFICIAL LETTER 14337/BTC-TCT DATED 13 OCTOBER 2015 OF MOF IN GUIDANCE OF VAT FOR EXPORT SERVICE
According to official letter 14337/BTC-TCT guiding VAT for export service:
In case, the company supplies design service and prepares technical drawing for oversea organization through electronic means, used out of Vietnam. And oversea organization assignes experts to Vietnam ( they are staffs of oversea company and are assigned to Vietnam to have technical support for the company in Vietnam), they do not do any business in Vietnam therefore, the oversea company does not have permanent establishments in Vietnam. Thus, the company is applied 0% VAT for the entire duration of supplied services and is deducted and refunded VAT if meeting full conditions as regulations.
