OFFICIAL LETTER 4324/CTBNI-TTHT ABOUT USAGE OF INVOICES FOR EXPORT PROCESSING ENTERPRISES
Official letter 4324/CTBNI-TTHT about the use of invoices for export processing enterprises:
In case the Company sells products manufactured by the Company to employees and uses goods manufactured by the Company or purchased from outside (the Company has paid VAT when purchasing goods) to give to employees, customers, etc. When selling goods or giving gifts to employees and customers, the Company uses sales invoices for organizations and individuals in the non-tariff zone to issue them to employees and customers according to the instructions at Point b, Clause 2. Article 3 of Circular 39/2014/TT-BTC (amended and supplemented with Clause 1, Article 5 of Circular 119/2014/TT-BTC above)
In case the company has registered to pay VAT by the deduction method to declare for activities subject to VAT (other than EPE activities). In the process of collecting office rents and utilities, water bills of enterprises (not EPZs) renting offices of the Company and collection of electricity and water bills from organizations and individuals providing essential services to the company. employees living in the dormitory of the Construction Investment Company (after the Company pays the electricity and water bills to the suppliers and receives the VAT invoices paid by the suppliers), when the electricity and water bills are collected; Collecting office rental fee The company must issue a VAT invoice, hand it over to businesses, organizations and individuals and declare and pay VAT according to regulations.
