Công văn 13518/BTC-TCT về sử dụng hóa đơn giá trị gia tăng cho hoạt động xuất khẩu do Bộ Tài chính ban hành

OFFICIAL DISPATCH

OF THE MINISTRY OF FINANCE ON USING VALUED ADDED TAX (VAT) INVOICE FOR THE EXPORT OF GOODS

To: Departments of Tax of provinces and centrally run cities The Ministry of Finance has received some official dispatches from Departments of Tax on problems arising on using VAT invoice for the export of goods:

At point c, clause 2, Article 3 of the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance on goods sale and service provision invoices”

“Export invoice, which is an invoice used in the export of goods or provision of services abroad or into non-tariff zones and cases regarded as export. The form and contents of an export invoice comply with international practices and the commercial law.”

On January 25, 2011, the General Department of Tax has the Official Dispatch No. 339/TCT-CS to Departments of Tax of provinces and centrally run cities to instruct:

“From January 01, 2011, enterprises must use export invoices when exporting goods and services.

In the case that enterprises has self-printed (ordered to print) VAT invoices or bought VAT invoices for stored domestic sales and exports which have not been used out and used for selling domestically or exporting to the end of March 31, 2011. Enterprises must apply registration form in accordance with the form No. 3.12, Appendix 3 of the Circular No. 153/2010/TT-BTC at least before January 20, 2011”.

Point 1.3, section III, part B of the Circular No. 129/2008/TT-BTC dated December 26, 2008 of the Ministry of Finance guiding conditions for input VAT credit.

Basing on above instructions, enterprises must use export invoices for export activities.

However, in the beginning time of implementing new regulations on invoices, the fact that companies having enough conditions to print invoices cannot satisfy demands, and some enterprises do not timely print export invoices for export activities, the Ministry of Finance guides that: export enterprises who used VAT export invoices from August 31, 2011 and earlier are accepted to create favorable conditions for enterprises in business operations.

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