OFFICIAL LETTER NO. 5393/CT-TT&HT DATED 08 JUNE 2015 OF BINH DUONG TAXATION DEPARTMRNT FOR EXPORT INVOICES
According to official letter No. 5393/CT-TT&HT:
If the company registers to continue use export invoices with tax authority on 21 Jul 2014, it continues to use export invoices. From 01 Sep 2014, the company does not use export invoices for export goods & services.
From 01 Sep 2014, the company uses commercial invoices for export of goods & services direct to foreign country. If the company uses export invoices of VAT invoices for those, it is not revised.
From 01 Sep 2014, the company must issue VAT invoices for on-site processing goods. If the company uses export invoices for export-processing, it must prepare VAT invoices as regulations.
Please, refer to: http://cucthue.binhduong.gov.vn/Noi_dung_chi_tiet_cv.aspx?ID_cv=5643
