Guidance on Input VAT Deduction for Enterprises Paying VAT on Behalf of Foreign Contractors

• Business individuals cannot claim input VAT credit as they are not eligible for the VAT credit method.
• Enterprises using the VAT credit method can claim input VAT credit when purchasing services from foreign suppliers without a permanent establishment in Vietnam via e-commerce or digital platforms.
• The VAT payment receipt for tax withheld and paid on behalf of foreign suppliers is required for enterprises to claim input VAT credit.

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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