Provision of Services to Enterprises in Export Processing Zones Must Issue VAT Invoices at What Percentage

Based on the provisions of Clause 1 Article 9 of Circular 219/2013/TT-BTC, it is stipulated as follows:

- Tax rate 0%: applied to exported goods and services; construction and installation activities abroad and in non-tariff zones; international transportation; goods and services that are not subject to VAT when exported, except for cases where the 0% tax rate is not applied as guided in Clause 3 of this Article.

- Exported goods and services are goods and services sold and provided to organizations and individuals abroad and consumed outside Vietnam; sold and provided to organizations and individuals in the non-tariff zones; goods and services provided to foreign customers as prescribed by law.

- According to the provisions of Clause 20 Article 4 of this Circular, the non-tariff zone includes:

+ Export processing zones

+ Export processing enterprises

+ Bonded warehouses, tax-suspension warehouses

+ Customs warehouses

+ Special economic-commercial zones, commercial-industrial zones

+ Other economic areas established and enjoying tax incentives as non-tariff zones as decided by the Prime Minister.

Therefore, according to the above provisions, the company's provision of services to enterprises within the non-tariff zones will be subject to a 0% tax rate. Since the export processing zone is also a non-tariff zone, your company providing express delivery services to enterprises within the export processing zone will apply a VAT rate of 0%.

Sincerely!