Uni 09-12-2021 - VAT policy for donation goods to non-tariff zone enterprises , foreign enterprises

Official letter 4114/CTBNI-TTHT about VAT for donation goods to non-tariff zone enterprises , foreign enterprises:

In case the Company gives, presents, or sample goods without collecting money to enterprises in the non-tariff zone or foreign enterprises, the Company must issue a VAT invoice such as selling goods and services to customers, tax calculation prices. VAT is the selling price of equivalent goods or services at the time of donation or donation:

+ In case goods or gifts are given to enterprises in the non-tariff zone using the commercial declaration and are not paid, the company must calculate and pay VAT like domestically consumed goods
+ In case goods or gifts are given to foreign enterprises using non-commercial declarations and without payment, if it is certified by the customs office (for export goods), the company is not entitled to the tax rate of 0 %, output VAT is not payable but input VAT is not deducted.