On March 27th, 2019, Hanoi Department of Tax issued the Official Letter No.11949/CT-TTHT. Accordingly, in case Enterprise signs a service contract to find and introduce customers as EPE to suppliers who are also EPE operating in Vietnam, this service shall be considered as service which directly provided to organizations in non-tariff areas and consumption in there also (export services) and be subject to VAT rate by 0% if meeting the provisions in Clause 1, Clause 2 Article 9 of Circular No.219/2013/TT-BTC dated December 3st, 2013 and does not fall under the cases specified in Clause 2, Article 1 of Circular No. 130/2016/TT-BTC.
