Official letter 46742/CTHN-TTHT about VAT for brokerage commission:
In case the Company has activities of providing brokerage services in Vietnam to customers who are companies in export processing zones in Vietnam. Brokerage services are performed and consumed in an export processing zone (export service), when providing this service, the Company will issue a VAT invoice with VAT of 0% if it meets the following conditions: specified at point b, Clause 2, Article 9 of Circular 29/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance and not in the cases specified in Clause 2, Article 1 of Circular No. 130/2016/TT- BTC dated 12/8/2016 of the Ministry of Finance. Export processing zones are determined according to the guidance in Clause 20, Article 4 of Circular No. 219/2013/TT-BTC dated December 3, 2013 of the Ministry of Finance. The company provides brokerage services for customers who are domestic companies, foreign companies made and consumed in Vietnam, the company issues a VAT invoice with the VAT rate of 10% as prescribed in Clause 1 of this Article. Article 11 Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.
