The application of 0% VAT to exported services are still carried out according to the regulations at Article 9 of Circular No. 219/2013/TT-BTC and Circular No. 130/2016/TT-BTC .
Accordingly, in case a company performs services for a company outside Vietnam, if the services are consumed outside Vietnam according to point b clause 1 Article 9 of Circular No. 219/2013/TT-BTC and do not belong to the cases regulated at clause 2 Article 1 Article 1 of Circular No. 130/2016/TT-BTC , the company shall be entitled to apply 0% VAT.
However, if the services are provided for a company outside Vietnam but they are consumed in Vietnam, the company shall not be entitled to apply 0% VAT.
|Published||Vietlaw's Newsletter No. 603|