- High-tech passion fruit seedlings classified as plant propagation materials are not subject to VAT.
- The company must use Article 5 of VAT Law No. 48/2024/QH15 to determine VAT non-applicability.
- It must also follow Article 4 of Decree No. 181/2025/NĐ-CP for the dossier and procedures on goods and services not subject to VAT.
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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