Official letter 199/CTBNI-TTHT on invoicing for commercial activities of EPES:
Based on the above regulations and the content presented in the Company's document, the Bac Ninh Provincial Tax Department provides guidance on the following principles:
In case the Company is an export processing enterprise performing export processing activities and at the same time having commercial activities (the Company has registered to declare VAT according to the deduction method for this activity), when selling goods and providing services, the Company shall issue invoices as follows:
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1. When selling goods and providing services for export processing activities, the Company uses sales invoices, clearly stating "For organizations and individuals in non-tariff zones" on the invoice; For commercial business activities, the Company uses VAT invoices according to the provisions of Clause 1, Article 8 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and vouchers. In case the Company has issued an invoice and then discovers that the issued invoice has errors, the Company shall adjust the issued invoice with errors according to the instructions in Clause 2, Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and vouchers.
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Regarding the time of invoice issuance, the Company shall comply with the provisions of Clause 1, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.
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Use of Internal Delivery Note when transporting goods to the customs clearance location. The Company shall comply with the instructions at Point c, Clause 3, Article 13 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents..
