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Β 1.Time of making export invoices
Business establishments that declare and pay value-added tax by the credit method have exported goods and services (including export goods processing establishments) when exporting goods or services using VAT electronic invoices . When exporting goods for transportation to the border gate or to the place of export procedures, the establishment uses the warehouse-cum-internal transportation note as a document for circulation of goods on the market. After completing the procedures for exported goods, the establishment shall issue VAT electronic invoices for the exported goods. Therefore, the time to issue an export invoice is when customs procedures are completed
2. Currency on the export invoice shall apply Circular 78 and Decree 123
The currency inscribed on the invoice is Vietnam dong with the symbol “d”. In case of arising economic transactions in foreign currencies, the unit price, total amount of VAT according to each tax rate, total payment, etc. shall be recorded in the currency unit of the foreign currency. Besides, the seller displays the exchange rate of foreign currency against Vietnam dong according to the exchange rate prescribed by the Law on Tax Administration and current guiding documents.
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3. Can the export invoice use a foreign language?
Enterprises need to write foreign words on invoices, foreign words are placed to the right and in parentheses () or right below the Vietnamese text with a font size smaller than Vietnamese.
4. Tax code of the buyer (overseas) on the invoice
In case the buyer is a business establishment with a tax identification number, the buyer’s tax identification number shown on the invoice must comply with the enterprise registration certificate.
In case the buyer does not have a tax identification number, the invoice does not have to show the buyer’s tax identification number.
5. Does the buyer’s signature need to be signed on the export invoice?
On the electronic invoice, it is not necessary to have the electronic signature of the buyer. Therefore, the export invoice does not need to have the signature of the customer buying goods or services abroad.
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Β Office: 19 Doan Khue, Hoa Cuong Bac Ward, Hai Chau District, Da Nang city, Viet Nam
Β Hotline : 0985948553 (Ms. Melia) – 0905693638 (Mr. Neil)
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