VAT – Special treatments 3

 Invoice usage for on-the-spot export activity:

 From 1 January 2014 to 30 September 2014: a

VAT invoice shall be used;
 From 1 October 2014 onwards: a commercial
invoice shall be used.
(Official Letter No. 16809/BTC-TCT dated 25 November
2016)

 If a company has not declared the accumulated input

VAT as a VAT refund item in the June 2016 VAT
return, or the quarter II 2016 VAT return, and the
company has carried forward creditable input VAT
into the July 2016 VAT return or the quarter III 2016
VAT return, such a company is not eligible to claim a
VAT refund.

(Official Letter No. 373/TCT-KK dated 6 February

2017)