5 𝙉𝙊𝙏𝙀𝙎 𝙏𝙊 𝙆𝙉𝙊𝙒 𝘼𝘽𝙊𝙐𝙏 𝙀𝙓𝙋𝙊𝙍𝙏 𝙄𝙉𝙑𝙊𝙄𝘾𝙀𝙎  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 ...