On July 25th, 2019, Hanoi Tax Department issued Official Letter No.58604/CT-TTHT. Whereby:
In case Company provides delivery and logistics services in full for foreign enterprises from foreign ports inbound to the delivery location in Vietnam, and from the warehouse of Vietnamese enterprises to foreign ports, including domestic and international transportation stages, domestic loading and unloading, customs services, lifting and unloading at ports, an related expenses such as voucher fee, delivery fee, lead seal fee, storage fee:
– Services of delivering, tallying, lifting, loading and unloading, which are carried out within the port areas according to the regulations on maritime services and are provided to foreign enterprises, if meet the conditions specified in Item d, Clause 2, Article 9 of Circular No.219/2013/TT-BTC, are subject to the 0% VAT rate.
– About related expenses such as voucher fee, delivery fee, lead seal fee, storage fee: if Company collects and pays from the shipping lines on behalf of foreign partners, Company does not have to declare and calculate VAT. In case this revenue generated from providing services such as issuance of documents, telex delivery, lead sealing, storaging … and if it meets the conditions guided in Clause 1 , Clause 2 of Article 9, Article 16 of Circular No. 219/2013/TT-BTC and is not subject to the regulations in Clause 2, Article 1 of Circular No. 130/2016/TT-BTC shall be subject to the 0% VAT rate, and is eligible as input VAT-deductable on exported goods and services. If not, they shall be subject to the 10% VAT rate.
