Uni 22-07-2021 VAT rate for inspection service of exported goods

Official letter 1681/CT-TTHT about VAT rates applicable to inspection service of exported goods are as follows:

In case the Company signs a contract with a foreign customer to perform goods inspection services (goods manufactured by a third company in Vietnam and exported to foreign customers) before exporting; This service is performed in Vietnam, so it is not considered an export service according to the provisions of Article 9 of Circular No. 219/2013/TT-BTC.