Công văn 3947/TCT-CS về việc lập hoá đơn và khấu trừ thuế giá trị gia tăng trong trường hợp Đại lý tại Việt Nam thu hộ Hãng giao nhận kho vận, chuyển phát nước ngoài do Tổng cục Thuế ban hành

OFFICIAL LETTER

ON THE ISSUANCE OF INVOICES AND THE CREDIT OF VALUE-ADDED TAX IN CASE VIETNAM-BASED AGENTS COLLECT CHARGES FOR FOREIGN FORWARDING AND WAREHOUSING AND DELIVERY FIRMS

To: Provincial-level Tax Departments

The General Department of Taxation has received inquires from several units concerning the issuance of invoices and the credit of value-added tax (VAT) in case Vietnam-based agents collect charges for foreign forwarding and warehousing and delivery firms. Regarding this matter, the General Department of Taxation guides as follows:

Pursuant to the Ministry of Finance’s Circular No. 129/2008/TT-BTC of December 26, 2008, guiding the implementation of a number of articles of the VAT Law and the Government’s Decree No. 123/2008/ND-CP of December 8, 2008, detailing and guiding a number of articles of the VAT Law;

Pursuant to Section I, Part A of the Ministry of Finance’s Circular No. 134/2008/TT-BTC of December 31, 2008, guiding tax obligations of foreign organizations and individuals doing business or deriving incomes in Vietnam;

In case a foreign forwarding and warehousing or delivery firm operates through an agent in Vietnam, when the agent collects turnover for the foreign firm, it shall issue invoices to customers as follows:

- The agent shall clearly write on the invoice that the money is collected for the foreign firm, write the service charge amount (exclusive of VAT) to be paid to the foreign firm on the “money amount” line, cross out the “VAT rate” line and write the VAT amount credited and paid by the agent for the foreign firm under the guidance in Circular No. 134/2008/TT-BTC on the “VAT amount” line.

- For customers being export-processing enterprises: The agent shall clearly write on the invoice that the money is collected for the foreign firm, write the service charge amount to be paid to the foreign firm on the “money amount” line and cross out the “VAT rate” and “VAT amount” lines.

In case forwarding and warehousing activities cover also international transportation freights: The agent shall issue invoices under the above guidance, writing the amount of charges for VAT-liable services and the amount of charges for services subject to the VAT rate of 0% (international transport freights) collected for the foreign firm.

Customers may use invoices issued by agents collecting services charges for foreign firms, including those issued from January 1, 2009, for input VAT credit according to regulations.

The General Department of Taxation notifies the above guidance to provincial-level Tax Departments for compliance and provision of guidance to enterprises on a case-by-case basis.

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