- The 0% VAT rate applies to exported goods only if they are sold from Vietnam to foreign entities and consumed outside Vietnam.
- If goods are sold to a foreign trader and delivered to a bonded warehouse, but consumption outside Vietnam is not confirmed, the 0% VAT rate cannot be applied.
- If goods are sold to a foreign trader but delivered to a third-party Vietnamese business at a bonded warehouse, these goods are not considered exported and do not qualify for the 0% VAT rate.
Source: taxathand.com
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.
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