Official Letter No. 2265/CST-GTGT: Enhanced scrutiny for the application of the 0% VAT rate to exported services
Official Letter No. 2265/CST-GTGT signals stricter scrutiny of the 0% VAT rate applied to exported services, with greater emphasis on evidence proving that services are actually consumed outside Vietnam. Businesses, particularly providers of digital information content, should review and retain sufficient documentation on foreign customers, payment, service delivery, and overseas access to substantiate their eligibility for the 0% VAT rate.
