Processing Pre-processed Seafood: What is the VAT Invoicing Percentage?

Based on the provisions of Clause 5, Article 10 of Circular 219/2013/TT-BTC:

Unprocessed or only preliminary processed products from cultivation, livestock, aquaculture, and seafood (the forms of preliminary processing and preservation are guided in Clause 1, Article 4 of this Circular) at the commercial trading stage, except for the cases guided in Clause 5, Article 5 of this Circular, are subject to a 5% tax rate.

To be specific, preliminarily processed aquatic and seafood products include products that have only been cleaned, dried, sun-dried, deshelled, milled, shelled, hulled, separated from the stalk, cut, salted, preserved by refrigeration (chilled, frozen), preserved with sulfur gas, preserved by chemical agents to prevent rotting, soaked in sulfur solutions or other preservative solutions, and other common preservation methods.

According to the information provided by you, your business engages in processing aquatic and seafood products for clients at stages such as cleaning, drying, peeling, which fall under the subject of a 5% VAT rate.

Therefore, when issuing invoices to customers, you should record the tax rate for these products as 5% according to the above regulations.

Respectfully!