On April 26th, 2021, Hanoi Tax Department issued Official Letter No. 13220/CTHN-TTHT, thereby:
If the company conducts an international transport brokerage service to transport goods by ship from seaport in Vietnam to abroad seaport, then:
- In case that the above service is conducted for foreign company, the applicable VAT rate will be 0% if it meets the conditions in Article 9 Circular No. 219/2013/TT-BTC issued by the Ministry of Finance on December 31st, 2013, and not subjected to one of the cases that are not entitled to apply 0% tax rate as prescribed in Clause 2 Article 1 Circular No. 130/2016/TT-BTC issued by the Ministry of Finance on August 12th, 2016. And the Company shall use commercial invoices as stipulated in Clause 7 Article 3 Circular No. 119/2014/TT-BTC issued by the Ministry of Finance on August 25th, 2014.
- On the other hand, if the service is provided to Company in Vietnam, it shall apply VAT rate at 10% and issue invoices for the buyer as regulated in Clause7 Article 3 Circular No. 26/2015/TT-BTC issued by the Ministry of Finance on February 27th
