On August 8, 2022, Ministry of Finance issued Official Letter No 8042/BTC-TCHQ on the use of invoices for on-spot import and export goods, according to which:
When carrying out export procedures on the spot, the customs declarant shall implement the customs procedures as prescribed in Clause 58, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 and submit the delivery and internal transfer note (photocopy) instead of VAT invoices through the customs electronic data processing system to the customs authority as prescribed at point c, clause 3, Article 13 of Decree No. 123/2020/ND-CP.
When carrying out import procedures on the spot, the customs declarant shall implement the customs procedures as prescribed in Clause 58, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 and submit the attached customs dossier along with VAT invoice (photocopy) through the customs electronic data processing system for the customs authority.
