On October 23, 2019, Hanoi Tax Department issued Official Letter No. 80194/CT-TTHT. Whereby:
In case the company signs a contract to provide software processing services to foreign customers or enterprises in the export processing zone, if the conditions specified in Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance are met, the VAT rate of 0% shall be applied.
In case the company exports software processing services via electronic means, customs declaration is not required. When delivering products to customers, the Company must comply with all regulations on procedures to certify that the buyer has received services and the software exported via electronic means in accordance with current laws on e-commerce.
