- 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
Source: news.bloombergtax.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.
