Local Export with the Use of Value Added Tax Invoice?

Based on the provisions of Clause 1, Article 5 of Circular 119/2014/TT-BTC:

Value-added tax invoices are a type of invoice intended for organizations that declare and calculate value-added tax using the deduction method in the following activities:

- Sale of goods, provision of services domestically;

- International transportation activities;

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

Additionally, according to Point a, Clause 1, Article 9 of Circular 219/2013/TT-BTC, on the spot export is identified as a case considered as export. To be specific:

- The cases considered as export according to the law include:

+ Goods for onward processing as stipulated by commercial law regarding international trade in goods and agency operations for buying, selling, processing goods with foreign countries.

+ Goods exported on the spot according to legal regulations.

+ Goods exported for sale at fairs and exhibitions abroad.

According to the information provided, your company delivers goods to a third party in the form of on-the-spot export. Combining the two above-mentioned regulations, when performing sales activities in this case, your company must use a value-added tax invoice.

Respectfully!