- Services supplied directly to organizations in nontariff zones may qualify for 0% VAT if they are consumed there, support export manufacturing only, and are not excluded under Decree No. 181/2025/ND-CP.
- If an EPE is not certified as meeting customs inspection and supervision conditions under Decree No. 18/2021/ND-CP after construction, it cannot enjoy nontariff zone tax incentives.
- In that case, the company must adjust or replace the previously issued electronic invoices under Decree No. 70/2025/ND-CP.
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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