No requirement for issuance of electronic VAT invoices for export customs declarations

29 June, 2022

The General Department of Customs has recently issued an Official Letter on the requirements for invoices for exported goods. GDC confirms that the invoice to be used for export customs declarations is a commercial invoice or equivalent document. There is no requirement to issue electronic VAT invoices (“e-invoices”) to perform export customs procedures.

 

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Nguyen Thanh Trung

Partner, Tax Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

Nguyen Huong Giang

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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