Answer about the submission of electronic VAT invoices in the export customs in Vietnam documents in Vietnam of the customs declarant?
Do you need an electronic VAT invoice for export procedures?
- According to international practice, when carrying out export procedures, enterprises use commercial invoices to carry out customs procedures and export goods abroad.
- Commercial invoices are prepared and used based on the unified rules and practices on documentary credits UCP 600 and ensure that all contents are satisfied according to international practices.
According to the provisions of Article 24 of the Customs Law 2014 as follows:
"1. A customs dossier includes:
a) The customs declaration or documents replacing the customs declaration;
b) Relevant documents.
On a case-by-case basis, the customs declarant must submit or present the goods sale and purchase contract, commercial invoice, transport document, proof of origin, export or import license, and other documents. notify the results of inspection or exemption from specialized inspection, documents related to goods in accordance with relevant laws."
At Point b, Clause 1, Article 16 of Circular 38/2015/TT-BTC, as amended and supplemented in Clause 5, Article 1 of Circular 39/2016/TT-BTC of the Ministry of Finance, the customs dossier for exported goods Import includes: commercial invoice or documents of equivalent value in case the buyer has to pay the seller
Thus, the above regulations do not stipulate that additional electronic VAT invoices must be issued to carry out export procedures
Answer about the submission of electronic VAT invoices in the export customs in Vietnam documents in Vietnam of the customs declarant?
What is the time to issue e-invoices for exported goods?
According to the provisions at point b, point c, clause 3, Article 13 of Decree 123/2020/ND-CP of the Government as follows:
"Article 13. Application of e-invoices when selling goods and providing services
...
3. Regulations on application of e-invoices, ex-warehousing-cum-internal shipping notes, and goods-sold-out notes sent to agents for sale in some specific cases as required by management are as follows:
...
b) In case of entrustment to export goods:
- When exporting goods and delivering them to the entrusting establishment, the establishment having the goods entrusted to export shall use the Ex-warehousing-cum-internal transportation note.
- When the goods have been actually exported, certified by the customs authority, based on the comparison documents and certified on the quantity and value of the actually exported goods of the exporting entrusting establishment, The establishment having goods entrusted to export shall issue a value-added electronic invoice for tax declaration and payment, value-added tax refund or an electronic sales invoice. Establishments that receive export entrustment use value-added e-invoices or sales e-invoices to export to foreign customers.
c) Business establishments that declare and pay value-added tax by the credit method have exported goods and services (including export goods processing establishments) when exporting goods or services using electronic value-added invoice..."
The above regulation shows that, when exporting goods for transportation to the border gate or to the place of export procedures, the establishment uses the warehouse-cum-transportation note as prescribed as a document for circulation of goods on the market. . After completing the procedures for exported goods, the establishment shall issue a value-added invoice for the exported goods.
Thus, the basis for making VAT invoices for exported goods is after the goods have been actually exported with the customs authority's certification in the case of entrustment for export and after completing the procedures for the exported goods. for customs declarants who declare and pay value-added tax by the credit method with exported goods and services.
Is it possible to guide the customs declarant to submit an electronic VAT invoice in the export customs in Vietnam dossier for customs clearance?
In Official Letter 2054/TCHQ-GSQL dated June 3, 2022, the General Department of Customs replied on guiding the customs declarant to submit an electronic VAT invoice in the export customs in Vietnam dossier for customs procedures as follows: :
- The time to issue VAT invoices for exported goods is after the customs declarant completes export customs procedures. Therefore, at the time of customs clearance for exported goods, the customs declarant cannot issue a VAT invoice to submit in the customs dossier.
- Thus, the making of e-invoices is made according to Vietnamese law, and invoices in international trade comply with international practices. The time of issuance of these two types of invoices is different: commercial invoices are issued before customs procedures and e-invoices are issued later. Therefore, the General Department of Customs cannot guide the export customs in Vietnam declarant to submit the electronic VAT invoice in the export customs in Vietnam dossier for customs clearance.
See Official Dispatch 2054/TCHQ-GSQL: Here.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
LawNet
