Uni 17-11-2025 - On VAT Policy

Official letter 1872/BTC-TCT on VAT policy

In case a domestic enterprise sells goods to a foreign trader with a presence in Vietnam and is assigned to deliver goods to a third party, a Vietnamese enterprise, through a bonded warehouse that does not meet the conditions for exported goods sold to organizations and individuals abroad and consumed outside Vietnam, goods sold to organizations and individuals in non-tariff zones and consumed in non-tariff zones, it is not a case of exported goods subject to a 0% tax rate as prescribed in Clause 1, Article 9 of Circular No. 219/2013/TT-BTC mentioned above.