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Using electronic invoices for exported goods
On June 3, 2022, the General Department of Customs issued Official Letter 2054/TCHQ-GSQL on the use of electronic invoices for exported goods.
1) According to international practice,
Article 24 of the Customs Law, point b, Clause 1, Article 16 of Circular 38/2015/TT-BTC and amended Clause 5, Article 1 of Circular 39/2018/TT-BTC, then: Customs dossiers for exported goods include commercial invoices or documents of equivalent value in case the buyer has to pay the seller, are not required to issue additional electronic VAT invoices to carry out export procedures.
2) Time to issue e-invoices for exported goods: According to the provisions at Points b and c, Clause 3, Article 13 of Decree 123/2020/ND-CP, the basis for issuing VAT invoices for exported goods is:
+ After the goods have been actually exported, there is a certification from the customs office in the case of entrusted export;
+ After completing the procedures for exported goods, for the customs declarant who declares and pays VAT by the deduction method.
Thus, the time to issue VAT invoices for exported goods is after the customs declarant completes export customs procedures.
Official Letter 2054/TCHQ-GSQL takes effect from June 3, 2022.
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