Official Letter No. 1585/TCS3-QLDN1 dated September 08, 2025 of the Tax Department regarding value-added tax on exported goods and services

• Pursuant to Law No. 90/2025/QH15;
• Pursuant to Decree No. 181/2025/NĐ-CP;
• Pursuant to Circular No. 69/2025/TT-BTC;

Based on the above provisions:

- With respect to goods supplied from the domestic market of Vietnam to organizations located in non-tariff zones and consumed within the non-tariff zones for the direct purpose of export production activities, if the conditions stipulated in Clause 1, Article 18 of Decree No. 181/2025/NĐ-CP are satisfied, the applicable VAT rate shall be 0%.

- With respect to services directly provided to organizations in non-tariff zones and consumed within the non-tariff zones for the direct purpose of export production activities, if the conditions stipulated in Clause 2, Article 18 of Decree No. 181/2025/NĐ-CP are satisfied, the applicable VAT rate shall be 0%.

- Cases where the 0% tax rate is not applicable are prescribed in Clause 4, Article 18 of Decree No. 181/2025/NĐ-CP.

- Enterprises shall carry out customs declaration procedures in accordance with the provisions of the Customs Law with respect to exported goods and services

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