Official Letter No. 5053/CCTKV. XVI-QLDN1 dated 29/4/2025 promulgated by the XVI Tax Sub-Department on tax policies related to the time of recording export turnover as follows

According to Decree No. 123/2020/ND-CP on the application of e-invoices, when exporting goods and providing services abroad, taxpayers shall use invoices according to the provisions of Article 8 of Decree No. 123/2020/ND-CP. The time for issuing e-invoices for exported goods for business establishments that declare and pay tax by the deduction method (including export goods processing establishments) shall comply with the provisions of Point c, Clause 3, Article 13 of Decree No. 123/2020/ND-CP dated October 19, 2020.

The basis for determining export goods and the time for determining export turnover shall comply with the provisions of Clause 7, Article 3 of Circular No. 119/2014/TT-BTC dated 25/05/2014 amending Clause 4, Article 16, Circular No. 219/2013/TT-BTC dated 31/12/2013 of the Ministry of Finance; Clause 33, Article 1 of Circular 39/2018/TT-BTC dated 20/04/2018 of the Ministry of Finance.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn