On August 1, 2022, the Tax Department of Bac Ninh province issued Official Letter No. 2311/CTBNI-TTHT, according to which:
In case the Company imports goods from abroad and puts them in a bonded warehouse (without carrying out the procedures for importing into the country) and then the goods from the bonded warehouse are sold to the EPE, the above-mentioned goods trading activities fall under the the case of goods sale and purchase between non-tariff zones should not be subject to VAT. When making a VAT invoice, only the selling price line is the payment price, the VAT rate line, and the VAT number that is not written and crossed out.
