On January 11, 2024, the Tax Department of Bac Giang Province issued official document number 328/CTBGI-TTHT, in accordance with which:
In the case where a company exports goods abroad, and due to defects, it agrees to take back a portion of the exported goods for repair and subsequently re-exports them to the customer under temporary import status, after the completion of the repair, the company must issue an invoice for delivering the goods to the customer in accordance with the regulations specified in Article 4, Section 1 of Decree No. 123/2020/ND-CP by the Government. The invoice should include all necessary details as stipulated in Article 10 of the same decree.
In the case where a company provides repair services for products or goods and receives payment from customers, the company must issue an invoice, calculate, declare, and pay taxes for the repair services in accordance with the regulations.
