According to the regulations at point a Clause 1 Article 9 of Circular No. 219/2013/TT-BTC , goods which are delivered, received outside Vietnam shall be entitled to 0% VAT.
However, in case Vietnamese enterprises re-sell imported goods each other and the locations of goods delivery are at Vietnam’s ports/airports and the buyers directly carry out import procedures, pay import duty, it is not eligible to apply 0% VAT. The sellers have to fill out invoices and declare, pay VAT as prescribed.
If the buyers directly pay VAT at the importation stage and meet the conditions for tax deduction, they may declare for deduction of such input VAT.
|Published||Vietlaw's Newsletter No. 475|