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Using invoice for on-spot imports and exports

10:04 | 19/08/2022

VCN - The Ministry of Finance has instructed local customs departments to guide enterprises to comply with regulations on using invoices and documents in customs dossiers for on-spot imports and exports.

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Using invoice for on-spot imports and exports
Officers of Lang Son Customs Department at work. Photo: H.N

In order to implement the Government’s Decree 123/2020/ND-CP stipulating invoices and documents in customs dossiers for on-spot imports and exports, in Clause 3, Article 86 of Circular 38/2015/TT-BTC amended and supplemented in Clause 58, Article of Circular 39/2018/TT-BTC, the Ministry of Finance has guided the submission of the invoice when carrying out on-spot import-export procedures for domestic enterprises that declare and pay VAT under the deductive value method for export processing enterprises and enterprises in non-tariff zones (including export goods processing establishments).

Accordingly, when carrying out on-spot export procedures, the customs declarant will comply with the provisions of Clause 58, Article 1 of Circular 39/2018/TT-BTC and submit a note for goods delivery note (photo) instead of the VAT invoice via the customs electronic data processing system for the customs as prescribed in point c, clause 3, Article 13 of Decree 123/2020/ND-CP.

When carrying out on-spot import procedures, the customs declarant will comply with the provisions of Clause 58, Article 1 of Circular 39/2018/TT-BTC and submit the customs dossier together with the VAT invoice (photo) via the customs electronic data processing system for the Customs.

By Nu Bui/Ngoc Loan