OFFICIAL LETTER 1316/CTBNI ABOUT THE TIME OF REVENUE DETERMINATION AND INVOICE FOR EXPORTING GOODS:
Official letter 1316/CTBNI-TTHT about the time of revenue determination and invoicing for exported goods:
In case the Company is using e-invoices according to the provisions of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, having activities to export goods through sea or air border gates, railways, inland waterways, etc., based on the time of confirmation of completion of customs procedures on the export declaration to determine export revenue and issue export e-invoices according to regulations