Is export of goods or provision of services abroad required to issue a VAT invoice ?

Are enterprises engage in the business of exporting goods and providing services to foreign countries required to issue VAT invoices ?

At the present time, according to the provisions of Points a, b Clause 2 Article 3 of Circular No. 11/VBHN-BTC dated May 9, 2018, then:

Value-added tax (VAT) invoices are invoices for organizations declaring and calculating value-added tax by the deduction method in the following activities:

- Selling goods and providing services domestically;

- International transportation activities;

- Exporting into the non-tariff zone and cases that are considered as exports.

Enterprises that declare value-added tax by the deduction method having both domestic sales activities and export activities shall use value-added invoices for domestic sales activities and do not need to issue VAT invoices for export activities.

However, from the date of July 1, 2022, Decree No. 123/2020/ND-CP dated October 19, 2020 takes effect, then:

Value-added tax (VAT) invoice is an invoice for organizations that declare value-added tax by the deduction method to use for activities:

- Exporting goods and providing services abroad (Point d Clause 1 Article 8 of Decree No. 123/2020/ND-CP dated October 19, 2020);

Therefore, from July 01, 2022, enterprises must issue VAT invoices for activities of exporting goods and providing services to foreign countries.

 Issue VAT invoices for exports of goods and cross-border supply of services ?