Uni 17-09-2026 - On export invoice exchange rates

Official letter 6810/CT – QLNT about exchange rate in guidance of invoices:

 

Accordingly, regarding the export invoice exchange rate, the Tax Department provides guidance as follows:

 

1. For cases where taxes and other revenues are declared in foreign currency as prescribed in Clause 1, Article 14 of Decree No. 252/2026/ND-CP, the currency for declaring and paying taxes and other revenues and the converted tax declaration exchange rate shall comply with the provisions of Article 14 of Decree No. 252/2026/ND-CP.

 

2. In case economic and financial transactions arise in foreign currency according to the provisions of foreign exchange law, the seller will show on the invoice the foreign currency exchange rate with Vietnam Dong according to the provisions of Point c.1, Clause 8, Appendix attached to Decree No. 254/2026/ND-CP. Pursuant to the provisions of Clause 1 and Clause 5, Article 26 of the Law on Tax Administration No. 108/2025/QH15 and the law on accounting, the exchange rate shown on the invoice is the actual transaction rate determined in accordance with the provisions of law on accounting.