Official Letter No. 4707/CT-CS dated October 27, 2025, issued by the Tax Department, regarding Value-Added Tax (VAT) policy

The information indicators “invoice value,” “invoice unit price,” and “taxable value” on the export declaration are not among those prohibited from being amended.

In cases where goods have completed customs procedures and have been cleared, and subsequently, due to changes in purchase or sale prices, the enterprise needs to adjust the information indicators on the export declaration regarding “invoice value,” “invoice unit price,” or “taxable value,” the enterprise shall carry out supplementary customs declaration procedures after customs clearance in accordance with the provisions of Article 20 of Circular No. 38/2015/TT-BTC, as amended and supplemented under Clause 9, Article 1 of Circular No. 39/2018/TT-BTC.

The replacement or adjustment of invoices shall be implemented in accordance with Article 19 of Decree No. 123/2020/NĐ-CP, as amended and supplemented under Clause 13, Article 1 of Decree No. 70/2025/NĐ-CP.

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