Invoices for the on-spot import and export

On August 12, 2022, the Ministry of Finance issues the Official Dispatch No. 8042/BTC-TCHQ on using invoices for on-spot import and export.

In particular, the Ministry of Finance supplies the guidelines for the submission of invoices in the procedure of on-site import and export in the case that domestic enterprises declare, and submit the VAT under the selling deduction method for processing enterprises, enterprises in the non-tariff zone as prescribed in Clause 3, Article 86, Circular No. 38/2015/TT-BTC amended, supplemented by the Clause 58, Article 1 of the Circular No. 39/2018/TT-BTC.

Invoices for the on-spot import and export (Illustration)

Accordingly, the declarant shall make the customs procedures in accordance with the regulations prescribed in Clause 58, Article 1, Circular No. 39/2018/TT-BTC during the time of making indirect import and export procedures and submit the snapshots of export cum internal transportation tickets instead of VAT invoices via the system of electronic data systems as prescribed in Point c, Clause 3, Article 13, Decree No. 123/2020/ND-CP. 

This Official Dispatch takes effect on August 12, 2022.

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