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blue-check Issues relating to VAT rate upon providing services for companies outside Vietnam

Official letter No. 12772/CTHN-TTHT dated March 20th, 2023 of the Department of Taxation of Ha Noi city regarding value added tax (VAT)
Posted: 22/3/2023 11:08:33 AM | Latest updated: 23/3/2023 4:07:06 PM (GMT+7) | LuatVietnam: 5664 | Vietlaw: 603
VietlawOnline

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-BTCstatus2 and Circular No. 130/2016/TT-BTCstatus2 .

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-BTCstatus2 and do not belong to the cases regulated at clause 2 Article 1 Article 1 of Circular No. 130/2016/TT-BTCstatus2 , 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.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 603

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