Is Issuing Value-Added Tax Invoices Required for Exporting Goods Abroad?

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Our company specializes in manufacturing and distributing garments domestically. In the near future, we plan to expand the market and export products abroad. When exporting, we issue value-added tax invoices as usual to foreign partners, correct? Is there any difference compared to issuing invoices for domestic buyers? We declare taxes using the deduction method.

Pursuant to the provisions in Clause 1, Article 5, Circular 119/2014/TT-BTC on types of invoices, it states:

"Value-added tax invoice (form number 3.1 Appendix 3 and form number 5.1 Appendix 5 issued together with this Circular) is a type of invoice for organizations declaring and calculating value-added tax by the deduction method in the following activities:

- Sales of goods and provision of services within the domestic market;- International transportation activities;- Export into non-tariff zones and cases considered as exports;"

Thus, according to this regulation, value-added tax invoices are not used for the activity of exporting goods abroad. Based on the information you provided, your company declares and calculates value-added tax by the deduction method and engages in both domestic production and distribution of goods as well as export of garments abroad. The application of value-added tax invoices is as follows:

- The company issues value-added tax invoices for sales activities within the domestic market;

- It is not required to issue value-added tax invoices for the activity of exporting goods abroad.

Sincerely!

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