The Official Letter No. 326/CT-CS dated March 27, 2025, issued by the Tax Department regarding invoices

Regarding the use of invoices in cases where export processing enterprises liquidate assets into the domestic market, the General Department of Taxation issued Official Dispatch No. 2312/TCT-CS dated June 8, 2023, in response to the Tax Departments of Tien Giang, Hai Phong, Hung Yen, Bac Ninh, Thai Nguyen, and Binh Duong.

"In cases where export processing enterprises liquidate assets into the domestic market, they shall use sales invoices (the type designated for organizations and individuals in non-tariff zones) in accordance with Clause 2, Article 8 of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government."

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