On June 3, 2022, the General Department of Customs issued Official Letter 2054/TCHQ-GSQL on the use of electronic invoices for exported goods.

Accordingly, the regulations on invoices in the export customs dossiers are as follows:

According to international practice, Article 24 of the Customs Law, Point b, Clause 1, Article 16 of Circular 38/2015/TT-BTC and amendment to Clause 5, Article 1 of Circular 39/2018/TT-BTC:

Customs dossiers for exported goods include commercial invoices or documents of equivalent value in case the buyer has to pay the seller;

It is not required to issue additional electronic VAT invoices for export procedures.

About the time to issue e-invoices for export goods according to the provisions of Decree  123/2020/ND-CP.

According to the provisions of Points b and c, Clause 3, Article 13 of Decree  123/2020/ND-CP , the basis for issuing VAT invoices for exported goods is:

+ After the goods have been actually exported, there is a confirmation from the customs office in the case of entrustment of export;

+ After completing the procedures for exported goods, for the customs declarant who declares and pays VAT by the credit method, there are exported goods and services.

Thus, the time to issue VAT invoices for exported goods is after the customs declarant completes export customs procedures.

For details, see Official Dispatch 2054/TCHQ-GSQL issued on June 3, 2022.

IFRS Auditing and Consulting Company Limited
The company provides a wide range of services such as audit of financial statements, tax advice, accounting services and valuation services with leading experts working in large auditing firms, multinational corporations