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Specifically, Circular No. 136/2026/TT-BTC amends Clause 2, Article 3 of Circular No. 158/2025/TT-BTC, providing that organizations and individuals that produce or process goods, or have goods processed by hired entities, which are sold or entrusted to other business organizations or individuals for export abroad must have the following dossiers:
- Contracts for goods purchase and sale for export or export entrustment contracts.
- Sale invoices or export entrustment delivery invoices.
- In case a contract of goods purchase and sale for export or an export entrustment contract has been fully or partially liquidated, a liquidation minutes of (entire or partial) contract is required.
The liquidation minutes must clearly state the following contents: Name, quantity, type, item, and selling price of the goods actually exported; payment method; money amount and number, date of non-cash payment documents, from the foreign buyer to the exporting organization or individual, and between the manufacturing organization or individual and the exporting organization or individual or the export trustee; number and date of the export contract; number and date the customs declaration for exported goods.
Notably, Circular No. 136 supplements regulations on the time of availability of a non-cash payment document, which shall be determined according to the contract or contract appendix (if any). Non-cash payment documents shall be determined in accordance with the law on value-added tax.
For goods purchased or received for export entrustment by an exporting organization or individual which are not actually exported but consumed domestically, the organization or individual having exported goods must declare and pay excise tax for such goods when they are consumed (sold) domestically.
Circular No. 136/2026/TT-BTC takes effect on September 15, 2026.
