On August 7th, 2024, the Bac Ninh Provincial Tax Department issued Official Letter No. 3868/CTBNI-TTHT, accordingly:
In cases the company exports components and materials for the purpose of product warranty (within the warranty period) according to the warranty obligations specified in the sales contract between the company and the customer, the company is not required to issue invoices for the above-mentioned components and materials.
The company must retain all documents and evidence to prove the legality and reasonableness of product warranty activities to present to competent state authorities upon request.
