Issuance of VAT Invoices for Exported Goods: Is It Correct?

According to Clause 1, Article 5 of Circular No. 119/2014/TT-BTC, the types of invoices are regulated as follows:

Value-Added Tax (VAT) invoice (Form No. 3.1 Appendix 3 and Form No. 5.1 Appendix 5 issued together with this Circular) is the type of invoice designated for organizations declaring and calculating VAT by deduction method in the following activities:

- Sale of goods and provision of services domestically;

- International transportation activities;

- Export to non-tariff zones and cases considered as exports;

Thus, based on the above regulation, VAT invoices are not to be used for the activity of exporting goods abroad. Therefore, your enterprise issuing a VAT invoice in this case is not conformable. The enterprise can use a commercial invoice for the exported goods (Clause 7, Article 3 of Circular No. 119/2014/TT-BTC).

Sincerely!