How to use e-invoices when exporting goods?
Customs officials of Huu Nghi Customs Branch (Lang Son) supervised goods which were loaded to vehicle. Photo: H.Nụ |
According to the draft decree, in case of accepting import goods, if the enterprises has paid the value added tax (VAT) at the import stage, the e-invoice will be used when returning the goods to the enterprise. If the enterprise has not paid VAT at the import stage, when exporting to return goods, enterprises accepting import goods should make a delivery note and electronic transport in accordance with the regulations as vouchers of goods circulation in the market.
Particularly, for cases of export of goods, when delivering goods to an enterprise, they will use a delivery note and electronic transport. When the goods have been actually exported and certified by the customs authority, based on the reference documents, the quantity and value of exported goods will make an electronic VAT invoice in order to declare tax payment, refund of value-added tax or sales e-invoices. Enterprises accepting exports will issue electronic VAT invoices or sales e-invoices to foreign customers.
The draft states clearly that enterprises declare and pay value-added tax by the deduction method with exported goods and services (including enterprises processing exported goods) when exporting goods or services using electronic VAT invoices.
When delivering goods to transport to the border gate or to the location for implementing export procedures, the enterprise should use the delivery note and electronic transport in accordance with regulations as documents of goods circulation in the market. After completing the procedures for exported goods, enterprises will issue VAT invoices for exported goods.
Besides that, the Ministry of Finance also stipulated that business organisations declare and pay value-added tax according to the method of deducting and transferring goods to dependent accounting establishments such as branches and shops in other localities (provinces and cities directly under the Central Government) for sale or transferring from one branch to another; delivering goods to enterprises that accept to be agents selling goods at right prices and commissions, based on the method of business organisation and accounting, enterprises may use electronic VAT invoices as a basis for payment and declaration for VAT payment at each unit and each independent stage; or using the delivery note and electronic transport for goods delivered to the agent.
In case that the dependent units of enterprises operating in agriculture, forestry and fishery have registered and implemented declarations of VAT payment according to the method of deduction and purchase products of agriculture, forestry and seafood in order to transfer or sell goods to the head office of the enterprise, the dependent units will use the delivery note and electronic transport and not use e-invoices.
According to the draft, organisations and individuals exporting goods for sale will use the delivery note and electronic transport as prescribed, when selling goods, they should make e-invoices as prescribed.
In case of contributing capital with assets of organisations or individuals operating business in Vietnam to establish enterprises, it is not required to make invoices but use vouchers of capital contribution certificates and property delivery and receipt records, property valuation records enclosed with the dossier of the origin of the property.
In case of asset transfer among dependent accounting member units in the organisation; assets transferred upon division, splitting, consolidation, mergers or transformation of enterprises, organisations with transferred assets must have asset transfer orders, enclosed with dossiers of origin of assets and must not make invoices.
In addition, if property is transferred between independent accounting units or between member units with full legal status in the same organisation, the organisation has the transferred property must issue an e-invoice as merchandise sales.
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