Oficial letter No.3723/TCT dated 05 november 2013 of GDT in guidance of VAT refund for goods export
According to official letterNo.3723/TCT-KK:
In case, enterprises use export invoices before the start date of using invoices which have been registered in the invoice issuance notification submitting to tax authority, these invoices will be considered the illegal invoices. Therefore, the enterprises are not allowed to declare, deduct, refund the input VAT amounts of export goods and services in correspondence with these invoices. The enterprises will be fined for illegal invoices preparation when their goods and services are sold under clause 7, article 33 of Decree No. 51/2010/NĐ-CP
