Uni 19-06-2014 - Guidance on invoices usage for export procedures -tax finalization

According to official letter No.7924/BTC-TCHQ hướng dẫn:

• For the oversea exported goods, services, the on-site exported goods, services (except  the on-site exported-processing goods), enterprises shall submit the following invoices:

• 1 copy of commercial or export invoice
• 1 copy of VAT invoice

• For the on-site exported goods, the on-site exported goods by other enterprises, exported to nontariff zone, enterprises must submit VAT invoice or export invoice, present original copy to compare.
• When performing the tax dossiers, tax finalization dossiers with tax authority, enterprises must submit, present VAT invoice or export invoice