On April 22nd, 2022, The Hai Duong Tax Department issued Official Letter No. 3489/CTHDU-TTHT, thereby:
In case the company has exported goods, when exporting goods to transport to the border gate or to the place of export procedures, the company uses a Goods export and internal transport note as prescribed. After finishing the procedures for exported goods, the company may issue electronic VAT invoice for exported goods. The time of exporting invoices is determined to be the time after finishing the procedures for exported goods. Date of determining export revenue for tax calculation is the date of confirmation of completing customs procedures.
