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In accordance with the Official Dispatch, the time to issue e-invoices for exported goods is prescribed at Points b and c, Clause 3, Article 13, the Circular No. 123/2020/ND-CP. Accordingly, the VAT invoices for exported goods shall be made:
+ After the goods have been actually exported and certified by the customs agency in the case of entrusting to export goods;
+ After completing the procedures for exported goods in the case the customs declarant, that has exported goods and services, declares and pays value-added tax by credit method.
According to the above regulations, the time to issue VAT invoices for exported goods is after the customs declarant completes export customs procedures.
Besides, this Official Dispatch also prescribes the e-invoices in the customs dossier. In particular, customs dossiers for exported goods shall include commercial invoices or equivalent documents if the buyer has to pay the seller.
At the same time, the issuance of an additional electricity VAT invoice to carry out export procedures is not required.
