On November 25th, 2021, The Binh Dinh tax department issued the official letter No 3072/CT-TTHT, thereby:
In case, the company signs export contact with the foreign entity, the time for Issuing invoices and recording revenue according to Decree 123/2020/ND-CP is as follows:
- The time for issuing e-invoices of the exported goods is the time when the goods are actually exported and certified by the customs.
- Time for recording export revenue is the time when the company issues the e-invoice according to the above regulations.
