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OFFICIAL LETTER NO. 9213/CCTKV. XVI-QLDN2 DATED MAY 29TH, 2025, ISSUED BY THE REGIONAL TAX DEPARTMENT XVI REGARDING THE ISSUANCE OF ELECTRONIC INVOICES
On May 29th, 2025, the Regional Tax Department XVI issued Official Letter No. 9213/CCTKV.XVI-QLDN2 about the issuance of electronic invoices (“e-invoice”)
According to Clause 5, Article 1, Decree 70/2025/NĐ-CP dated March 20th, 2025 by the Government which amends some Articles in Decree 123/2020/NĐ-CP, effective from June 1st, 2025, prescribing invoices, documents, the Regional Tax Department XVI bring their opinion about the issuance of e-invoice for export processing enterprises, as below:
In case companies, export processing enterprises, export goods or provide services to foreign countries and meet conditions for transmitting data on electronic commercial invoices to tax authorities using electronic means, the e-commercial invoice will be applied for export of goods or providing services.
In case the companies fail to meet conditions for transmitting data on electronic commercial invoices to tax authorities using electronic means, they must instead use either electronic VAT invoices or electronic sales invoices, in accordance with VAT declaration regulations for goods exports or services provision.