To: Vietnam General Department of Taxation

Responding to enquiry form No. 1759/TCT-CS of the Vietnam General Department of Taxation regarding the use of e-invoices for exports as prescribed in the Vietnam Government's Decree No. 123/2020/ND-CP dated October 19, 2020 and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance of Vietnam, the General Department of Vietnam Customs has the following opinions:

1. Regulations on invoices in export customs dossiers

In accordance with international practice, upon making procedures for exporting goods, enterprises shall use commercial invoices for making procedures for customs and export of goods overseas. Commercial invoices shall be made and used on the basis of uniform rules and practices on UCP 600 voucher credit and in a manner of ensuring that the full contents are met in accordance with international practice.

In accordance with Article 24 of the Customs Law and regulations prescribed in point b clause 1 Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 amended in clause 5 article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance of Vietnam, a customs dossier for exports shall include commercial invoices or documents of equivalent value in case of payment without mandatory issuance of electronic VAT invoices to carry out export procedures. 

2. The time of issuance of e-invoices for exports as prescribed in Decree No. 123/2020/ND-CP dated October 19, 2020.

According to provisions of point b, point c clause 3 Article 13 of the Vietnam Government's Decree No. 123/2020/ND-CP dated October 19, 2020, VAT invoices shall be made after goods have been exported certified by customs authorities in case of export entrustment and after completing procedures for exports in case declarants declare and pay VAT according to the credit-invoice method for exported goods and services involved.

According to the above provisions, VAT invoices for exports shall be issued after the customs declarants complete the export customs procedures. Therefore, at the time of making customs procedures for exports, customs declarants cannot issue VAT invoices for submission in the customs dossiers. 

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The Vietnam General Department of Taxation must recognize difficulties of enterprises, refer to international experience to provide appropriate treatment directions.

For your information and consolidation.

PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Mai Xuan Thanh