Time to issue e-invoices for exports in Vietnam

Time to issue e-invoices for exports in Vietnam
Võ Ngọc Nhi

Recently, the General Department of Vietnam Customs issued Official Letter 2054/TCHQ-GSQL on the use of invoices for exported goods.

According to this document, the time to issue e-invoices for exports in Vietnam is specified in Decree 123/2020/ND-CP.

Specifically, according to the provisions of Points b and c, Clause 3, Article 13 of Decree 123/2020/ND-CP, the basis for making VAT invoices for exported goods in Vietnam is:

- After the goods have been actually exported, there is a certification from the customs office in the case of entrustment of export;

- After completing the procedures for exported goods, for the customs declarant who declares and pays value-added tax by the credit method, there are exported goods and services.

Thus, the time to issue VAT invoices for exported goods is after the customs declarant completes export customs procedures.

Therefore, at the time of customs clearance for exported goods, the customs declarant cannot issue a VAT invoice to submit in the customs dossier.

Official Dispatch 2054/TCHQ-GSQL issued on June 3, 2022.


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