Uni 10-06-2014 - Guidance on VAT-export invoices

According to official letter No.7310/BTC-TCT:

• Enterprises re-export the imported goods to return the oversea owners or re-export the imported goods to the third country, VAT or export invoices are allowed to use for those goods sale.
• Enterprises use export invoices under the instruction of clause 3, article 32 of Circular No 39/2014/TT-BTC and official letter No.1412/TCT-CS.