Timing of non-tariff zone tax policies for export processing enterprises and invoice handling upon a change in project objectives

On 12 October 2026, the Department of Taxation issued Official Letter No. 7552/CT-QLNT in response to the Bac Ninh City Tax Authority regarding value-added tax (VAT) and invoices for export processing enterprises (EPEs). The Official Letter clarifies two matters:

• the point in time from which an EPE starts to enjoy the tax policies applicable to non-tariff zones;
• how to handle invoices where an enterprise licensed as an EPE changes its project objectives during the investment and construction stage.

This guidance is relevant to EPEs that are implementing their projects and to suppliers of goods and services to them.

1. When EPEs enjoy the tax policies applicable to non-tariff zones

Under Clause 3, Article 26 of Decree No. 35/2022/ND-CP, an EPE enjoys investment incentives and the tax policies applicable to non-tariff zones from the time its objective of establishing an EPE is stated in one of the following documents issued by the competent investment registration authority:

• the Investment Registration Certificate;
• the amended Investment Registration Certificate; or
• the Certificate of Export Processing Enterprise Registration.

2. Customs confirmation of satisfying the conditions before commencing operations

After completing construction and before officially commencing operations, an EPE must obtain confirmation from the competent customs authority that it satisfies the customs inspection and supervision conditions (Clause 3, Article 26 of Decree No. 35/2022/ND-CP). These conditions are set out in Clause 1, Article 28a of Decree No. 134/2016/ND-CP, as supplemented by Clause 10, Article 1 of Decree No. 18/2021/ND-CP.

Where such confirmation is not obtained, the enterprise is not entitled to the tax policies applicable to non-tariff zones (Clause 3, Article 26 of Decree No. 35/2022/ND-CP).

3. Changing project objectives away from the EPE model: adjusting or replacing invoices

The Department of Taxation addresses the case where an enterprise was granted an Investment Registration Certificate as an EPE but, during the investment and construction stage, changed its project objectives to become an enterprise that does not operate under EPE objectives.

In this case, the supplier and the enterprise shall adjust or replace the e-invoices previously issued in accordance with Decree No. 70/2025/ND-CP; from 1 July 2026, this shall be carried out in accordance with Circular No. 91/2026/TT-BTC.

💡 Recommendations for enterprises

1. EPEs under construction: compare the objectives stated in the Investment Registration Certificate (or amended certificate) with actual plans. Complete the procedure for confirmation of customs inspection and supervision conditions before commencing operations.
2. Enterprises that have changed, or plan to change, their objectives away from the EPE model: compile a list of input invoices received under the EPE regime and proactively work with each supplier to adjust or replace them.
3. Suppliers to EPEs: monitor changes in customers' legal status. Apply the correct invoice-handling regulations based on the 1 July 2026 milestone.
4. Keep complete records evidencing the time of the change in objectives (amended certificates, documents from the investment registration authority) to support explanations during tax authority inspections.

This newsletter is prepared by Crowe Vietnam for general information purposes only and does not constitute advice for any specific case. Enterprises should refer to the original legal instruments and consult professional advisors before applying the above to their particular circumstances.