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blue-check Brokerage service provided for EPEs shall be entitled to 0% VAT

Official letter No. 46742/CTHN-TTHT dated September 23rd, 2022 of the Department of Taxation of Ha Noi city regarding VAT rate applicable to commission-enjoying brokerage activity
Posted: 26/9/2022 10:05:26 AM | Latest updated: 28/9/2022 11:07:43 AM (GMT+7) | LuatVietnam: 5545 | Vietlaw: 580
VietlawOnline

According to the regulations at clause 2 Article 9 of Circular No. 219/2013/TT-BTCstatus2 , in case a company provides brokerage service to enjoy commissions for an export processing enterprise (EPE) and the service is consumed in an export processing zone, it shall be entitled to 0% VAT.

However in case the company provides the brokerage service for domestic enterprises or foreign enterprises but the service is consumed in Vietnam, it shall not be entitled to 0% VAT but it is subject to 10% VAT.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 580

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