Instructions for VAT declaration and use of invoices when EPEs sell good inland

On June 1, 2022, the Tax Department of Bac Ninh province issued Official Letter 1718/CTBNI-TTHT guiding VAT declaration and use of invoices when EPEs sell good inland. In case an export processing enterprise sells raw materials to the domestic market because there is no need to use them, the Company will change the use purpose of these materials and pay additional taxs, register to perform these activities in relevant papers in accordance with the Law on Investment and the Law on Enterprises. Open a separate book to keep track of revenue and expenses related to the sale of goods and register for VAT calculation methods.

In case the company is using electronic sales invoices and needs to use electronic VAT invoices. The company registers to declare VAT invoices by credit method, changes information using electronic invoices and sends it back to tax authorities.