Official Letter No. 10498/CCTKV.XVI-QLDN2 dated June 11, 2025, issued by the Regional Tax Sub-Department No. 16 regarding the issuance of electronic invoices:
by KMC Consulting Company Limited
In the case where a company applies the credit method for value-added tax (VAT) declaration, and engages in the export of goods or provision of services to foreign markets, but the issuance of electronic commercial invoices fails to meet the requirements for transmitting invoice data electronically to the tax authority, then the company is allowed to issue electronic value-added tax (VAT) invoices for such export of goods and services in accordance with applicable regulations.
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