Official Letter No. 9213/CCTKV.XVI-QLDN2 dated May 29, 2025, issued by the Regional Tax Sub-Department XVI (Binh Duong), from June 1, 2025, enterprises exporting goods or providing services abroad should note the following:
by KMC Consulting Company Limited
- If the enterprise meets the conditions for electronically transmitting e-commercial invoice data to the tax authority:
→ The enterprise is allowed to use e-commercial invoices for declaring value-added tax (VAT) on export activities. - If the enterprise does NOT meet the conditions for electronic data transmission:
→ The enterprise may choose to issue electronic VAT invoices or electronic sales invoices to serve the VAT declaration for export activities.
For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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