0% VAT Rate for Household Businesses Exporting Goods via Foreign E-Commerce Platforms
RegHub explainer by New MarketerLast updated:
Based on:Luật Thuế GTGT số 48/2024/QH15; Phiếu hỏi đáp số 060326-22 - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance provides guidance on VAT applicable to household businesses selling goods on foreign e-commerce platforms, where goods are shipped from Vietnam to overseas consumers. The official image response shows the Hanoi Tax Department forwarding the inquiry (reference 060326-22) from Ms. Nguyen Thi Anh regarding VAT on goods exported via foreign e-commerce platforms. The Hanoi Tax Department acknowledges receipt and directs the inquirer to contact the tax office directly (phone 0983001726 or 024 33640589) for specific guidance on the 0% VAT rate applicable to exported goods not consumed in Vietnam.
0% VAT Rate for Household Businesses Exporting via Foreign E-Commerce Platforms
Question Summary
The inquirer is a household business selling on foreign e-commerce platforms, with goods shipped from Vietnam overseas for consumption. Key questions raised:
- Whether the 0% VAT rate under VAT Law No. 48/2024/QH15 applies to goods not consumed in Vietnam?
- Whether the 1% VAT flat-rate method (direct calculation) still applies?
- What type of invoice to issue to overseas customers (zero-rate VAT invoice or non-VAT sales invoice)?
Official Response
The Hanoi Tax Department received inquiry form No. 060326-22 from Ms. Nguyen Thi Anh and forwarded it to the Ministry of Finance. The Tax Department directed the inquirer to contact them directly at 0983001726 or 024 33640589 for specific guidance on the applicable VAT treatment for exported goods.