Issue VAT invoice with VAT rate of 10% in case of selling goods to the foreign entity with the representative in Vietnam

On August 07^th, 2023, Binh Duong Tax Department issued Official Letter No. 18140/CTBDU-TTHT, according to which:

In case the Company sell goods to foreign entity with a representative in Vietnam (has a representative office in Vietnam), it is not the case of indirect exports as prescribed in Clause 1, Article 86 of the Circular No. 38/2015/TT-BTC. The company shall issue a sales invoice at the VAT rate of 10%. Contents on sale invoices is implemented in accordance with the provisions in Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP.