Guidance on adjusting e-invoice for on-spot export

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On 31 August 2022, Binh Duong Tax Department issued Official Letter No. 13897/CTBD-TTHT guiding electronic invoice for on-spot export, specifically as follows:

In case the Company processes and exports goods in the form of on-spot export, in the content of the buyer, the Company shall comply with the provisions of Point b, Clause 5, Article 10 of Decree No. 123/2020/NĐ-CP and the Company clearly states the name of the receiving enterprise and the delivery location in Vietnam to meet the conditions for deduction and refund of input VAT as prescribed in Clause 2, Article 17 of Circular No. 219/2013/ TT-BTC.

E-invoices should add additional data fields such as: name of consignee and delivery location to properly represent the nature of on-site export processing, not in the content of the buyer as prescribed in Clause 1 of this Article 15 Article 10 of Decree No. 123/2020/NĐ-CP.