On December 17th, 2024, the General Department of Taxation issued Official Letter No. 6007/TCT-CS, accordingly:
In case “Foreign traders have a presence in Vietnam”, goods from domestic enterprises (Vietnamese enterprises) exported to foreign traders, and foreign traders designated to delivery in Vietnam are not determined as on-site export goods according to the regulations in Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP mentioned above, and are not eligible for the 0% VAT rate. In case domestic enterprises deliver goods to export processing enterprises as designated by foreign traders, the Tax Department is requested to determine whether the conditions on contracts and bank payment documents are eligible for the 0% tax rate according to regulations.
