Công văn 6282/BTC-TCT của Bộ Tài chính về việc sử dụng hóa đơn đối với loại hình xuất khẩu tại chỗ

The Ministry of Finance has received complaints from some enterprises on using invoices for the type of export spot. For this issue, Ministry of Finance gives some ideas as follow:

Item a, Point 1.1, Section II, Part B, the Finance Ministry s Circular No.129/2008/TT-BTC of December 26, 2008, guiding a number of articles of the Value-Added Tax Law:“Processed goods for on-spot export under the commercial law regarding activities of international goods purchase and sale and activities of goods purchase, sale and processing agency with foreign parties”;

Item d.1, Point 1.3, Section III, Part B,the Finance Ministry s Circular No. 129/2008/TT-BTC of December 26, 2008 on Conditions, procedures and dossiers for input VAT credit in some cases when goods are regarded as exported goods:“Value added invoice of on-spot exported goods, clearly stating the name of the foreign purchaser, the goods-receiving enterprise and the goods delivery place in Vietnam…”;

Section 3; Section 4,the Finance Ministry s Circular No. 153/2010/TT-BTC of September 28, 2010 provides guidelines: “Export invoice is used in business operation of goods export, providing services to foreign countries, exporting to non-tariff zones and in some cases regarded as export; forms and contents follow international custom and regulations of the commercial law”;

“Organizations and individuals are allowed to use the value added invoice in activities of selling goods, providing services to foreign countries, exporting to non-tariff zones and in some cases regarded as export; forms and contents follow international custom and regulations of the commercial law”.

Based on these above regulations, time before 01/01/2011, in case enterprises perform activities of processed goods for on-spot export under the commercial law regarding activities of international goods purchase and sale and activities of goods purchase, sale and processing agency with foreign parties, these enterprises must use the value added invoices of the goods for on-spot export, clearly state the name of the foreign purchaser, the goods-receiving enterprise and the goods delivery place in Vietnam.

Since 01/01/2011,in case enterprises perform activities of processed goods for on-spot export, they can register the using of value added invoices or export invoices at the authorized agencies. Therefore, the customs dossiers on the types of on-spot import/export are regulated in Section 4, Article 41 ofthe Finance Ministry s Circular No. 194/2010/TT-BTC of December 06, 2010, and the export invoices can be substituted with the value added invoices.

The Ministry of Finance provides guidance in order that the Tax Department, Customs Department of the provinces, cities under the central government get and guide their enterprises to implement./.