Vietnam Clarifies VAT Rules on Labor Export, Teaching, and Vocational Training Services

Vietnamese Government clarified VAT rules on labor export activities
Teaching and vocational training activities are excluded from VAT
Goods and services provided to teaching and vocational training establishments are subject to VAT
Export services include those provided directly to organizations and individuals abroad and consumed outside Vietnam
Conditions for applying zero percent VAT rate and deducting input VAT on exported goods and services are specified
Companies providing labor export services can receive labor export service fees from workers at a zero percent VAT rate

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.