VAT policy for services conducted for Export processing enterprise (EPE) – VBP

On May 7th, 2021, Bac Ninh Tax Department issued Official Letter No. 798/CTBNI-TTHT, thereby:

If the Company is an ordinary enterprise signing a contract to provide inspection, classification, and packaging services for Export processing enterprises (EPE), the VAT rate for this service shall be applied as follows:

If the goods are transported out of the EPE to conducts the above services, and there are sufficient customs dossiers to determine the delivered and received goods of the EPE, the aforementioned services shall be subjected to VAT contribution at the rate of 0%.

If the goods are transported out of the EPE to conducts above services, and there are not sufficient customs dossiers to determine the delivered and received goods of the EPE or it fails to meet the condition to apply 0% tax rate, these services shall be subjected to VAT contribution at the rate of 10%.