Uni 21-07-2022 - For the time of invoicing and revenue for exported goods

Official letter 2044/CTBNI-TTHT for the time of invoicing and revenue for exported goods:

In case, the company that declares and pays VAT by the credit method is using an electronic invoice with the tax authority code as prescribed in Decree 123/2020/ND-CP, there is an export of goods. the time of making the VAT invoice and the time of determining the taxable turnover, the turnover for calculating CIT is the date of completion of customs procedures on the customs declaration.