Official Letter No. 2521/CCTKV15-QLDN3-DON dated May 20, 2025, issued by the Regional Tax Sub-Department XV regarding VAT refund

In cases where a company sells goods to a foreign trader with a presence in Vietnam and is instructed to deliver the goods to a third party being a Vietnamese enterprise via a bonded warehouse, such transactions do not meet the conditions for exported goods sold to organizations or individuals abroad and consumed outside of Vietnam, or goods sold to organizations or individuals in non-tariff zones and consumed within non-tariff zones. Therefore, they are not considered exported goods eligible for the 0% VAT rate as prescribed in Clause 1, Article 9 of Circular No. 219/2013/TT-BTC.

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