On June 25th, 2021, Hanoi Tax Department issued Official Letter No. 23122/CTHN-TTHT, thereby:
If an export processing enterprise conducts designing, market research, and production management consulting services abroad (outside Vietnamese territory), it will not be subjected to VAT contribution entities as prescribed in Clause 20, Article 4 Circular No. 219/2013/TT-BTC issued by the Ministry of Finance on December 31st, 2013. For the above service provision, the company can use commercial invoices as prescribed in Clause 7, Article 3, Circular No. 119/2014/TT-BTC.
