On June 30th, 2022, Binh Duong Tax Department issued Official Letter No.11245/CTBDU-TTHT, according to:
In case the company who declares VAT using credit-invoice method has goods/services meant for internal use
(as goods issued to transfer among internal stocks; supplies, or semi-finished products to continue the manufacturing process in a manufacturing or business establishment; or goods or services issued or supplied by a business establishment serving for the business operation). When the Company use internal goods/services for business, they must issue VAT invoice, but are not require to calculate and pay VAT.
