According to the Official Dispatch, regulations on invoices contained in a customs dossier of exports include:
According to international practice, Article 24 of the Law on Customs and point b clause 1 Article 16 of Circular No. 38/2015/TT-BTC and clause 5 Article 1 of Circular No. 39/2018/TT-BTC .
The customs dossier of exports shall consist of commercial invoices or equivalent documents in case the buyer has to pay the seller;
Additional issuance of VAT e-invoices is not required in export procedures.
E-invoicing time for exports is prescribed as same as regulations of Decree No. 123/2020/ND-CP .
According to points b and c clause 3 Article 13 of Decree No. 123/2020/ND-CP , the bases for issuance of VAT e-invoices for exports include:
+ After the customs authority confirms that the goods have been exported in reality in case of export entrustment;
+ After completing export procedures in case exporters declare and pay VAT by following credit-invoice methods including export processors.
Thus, the VAT invoices for exports shall be issued after completing export customs procedures by exporters.
For more details, see Official Dispatch No. 2054/TCHQ-GSQL date June 03, 2022.
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