VAT – Special treatments 1

0% VAT on exported services

 Services to serve the process of manufacturing
goods for export: developing sample goods,
choosing material sources and suppliers, and
supervising production process of Vietnamese
partners (Resolution 89/NQ-CP dated 16 May
2016)

 The MOF is considering classifying Reclassify

export service more aggressively as:

- Only service directly associated with the

manufacturing process of export goods is subject to
0% VAT;
- Other service (e.g. quality control, goods
classifying, goods quality supervision, etc.) is
subject to 10% VAT
(Draft ruling on export services)