INSTRUCTIONS ON USING E-INVOICES FOR EXPORTED GOODS
The Official Dispatch No. 2054/TCHQ-GSQL regarding the use of e-invoices for exported goods is issued on June 03, 2022 by the General Department of Customs.
According to this Official Dispatch, customs dossiers for exported goods shall include commercial invoices or equivalent documents; in case the buyer has to pay the seller, the issuance an additional electronic VAT invoice to carry out export procedures is not required.
Regarding the time for issuing e-invoices for exported goods, the making of e-invoices must comply with Vietnamese law, while the making of international commercial invoices must comply with international practices. The time for issuing these two types of invoices is different: commercial invoices shall be issued before carrying out customs procedures, and e-invoices shall be issued after carrying out customs procedures. Therefore, the General Department of Customs cannot guide customs declarants to submit electronic VAT invoices in export customs dossiers for carrying out customs procedures.
