On June 10th 2019, Hanoi Tax Department issued Official Letter No. 44286/CT-TTHT. Whereby:
In case the Company is a restaurant, catering business and signs contracts to provide catering services at events held for Enterprises in the Non-tariff Zones (not the service of providing daily meals for workers):
- If the catering service is provided directly by the Company to Enterprises in the Non-tariff Zones and consumed in the Non-tariff Zones which meet the provisions in Clause 1, Clause 2, Article 9 of Circular No. 219/2013 / TT-BTC, this service is determined as the export service and the VAT rate will be applied at 0%.
- In case the catering service is provided directly by the Company to Enterprises in the Non-tariff Zones but consumed outside the Non-tariff Zones, the VAT rate will be applied at 10%.
