Issuing Invoices When Selling Goods to Foreign Enterprises

According to the provisions of Clause 1, Article 28 of the Commercial Law 2005: the sale of goods to enterprises outside the territory of Vietnam is determined as an export activity of goods abroad.

Regarding the issuance of invoices when selling goods abroad, according to the provisions of Clause 1, Article 5 of Circular 119/2014/TT-BTC:

Corresponding to the activities of selling goods and providing services, organizations, and individual business entities will use types of invoices such as: VAT invoices, sales invoices, and other invoices including stamps; tickets; cards; insurance receipt vouchers..., air freight receipt vouchers; international transport fee receipt vouchers; banking service fee receipt vouchers..., the form and content are made according to international practices and relevant legal regulations.

However, in the regulations on the use of all the above types of invoices, there is no type of invoice applicable to the case of selling goods abroad.

Article 5 also provides some illustrative examples for this case, specifically:

- Company A is a company that declares value-added tax by the deduction method, having both domestic sales activities and export activities abroad. Company A uses value-added tax invoices for domestic sales and does not need to issue VAT invoices for export activities abroad.

- Company D is a company that declares value-added tax by the direct method. When selling goods and services domestically, to the non-tariff zone, company D uses sales invoices. When exporting goods abroad, company D does not need to issue sales invoices.

Thus, we see that when selling goods to enterprises abroad, the seller in Vietnam does not need to issue invoices.

Sincerely!