From July 1, 2025, which exported goods xoilac tv trực tiếp bóng đá hôm nay services are entitled to a 0% value-added tax rate in Vietnam?
From July 1, 2025, which exported goods xoilac tv trực tiếp bóng đá hôm nay services are entitledto a 0% value-added tax rate in Vietnam?
Pursuant to Clause 1, Article 9 of theLaw on Value-Added Tax 2024(effective from July 1, 2025), exported goods xoilac tv trực tiếp bóng đá hôm nay services subject to a 0% value-added tax rate include:
- Exported goods include:
+ Goods sold from Vietnam to organizations or individuals abroad xoilac tv trực tiếp bóng đá hôm nay consumed outside Vietnam.
+ Goods sold from mainland Vietnam to organizations in tax-free zones xoilac tv trực tiếp bóng đá hôm nay consumed within these zones to directly serve export production activities.
+ Goods sold in isolated areas for individuals (foreigners or Vietnamese) who have completed exit procedures.
+ Goods sold at duty-free shops.
- Exported services include:
+ Services provided directly to organizations or individuals abroad xoilac tv trực tiếp bóng đá hôm nay consumed outside Vietnam.
+ Services provided directly to organizations in tax-free zones xoilac tv trực tiếp bóng đá hôm nay consumed within these zones to directly serve export production activities.
- Other exported goods xoilac tv trực tiếp bóng đá hôm nay services include:
+ International transportation.
+ Vehicle rental services used outside the territory of Vietnam.
+ Aviation xoilac tv trực tiếp bóng đá hôm nay maritime services provided directly or through agencies for international transportation.
+ Construction xoilac tv trực tiếp bóng đá hôm nay installation activities abroad or in tax-free zones.
+ Digital content products delivered to foreign parties with documentation proving consumption outside Vietnam as prescribed by the Government of Vietnam.
+ Spare parts xoilac tv trực tiếp bóng đá hôm nay materials for repairing xoilac tv trực tiếp bóng đá hôm nay maintaining vehicles, machinery, xoilac tv trực tiếp bóng đá hôm nay equipment for foreign parties xoilac tv trực tiếp bóng đá hôm nay consumed outside Vietnam.
+ Goods processed for further export as per legal regulations.
+ Goods xoilac tv trực tiếp bóng đá hôm nay services subject to no value-added tax when exported, except for cases where the 0% tax rate is not applicable as specified in point d, Clause 1, Article 9 of theLaw on Value-Added Tax 2024.
From July 1, 2025, which exported goods xoilac tv trực tiếp bóng đá hôm nay services are entitled to a 0% value-added tax rate in Vietnam?(Image from Internet)
Which exported goods are subject to value-added tax in Vietnam under the new regulations?
Based on Article 3 of theLaw on Value-Added Tax 2024(effective from July 1, 2025), the scope of goods subject to value-added tax is defined as follows:
Taxable Objects
Goods xoilac tv trực tiếp bóng đá hôm nay services used for production, business, xoilac tv trực tiếp bóng đá hôm nay consumption in Vietnam are subject to value-added tax, except for those specified in Article 5 of this Law.
Moreover, following the provisions in Article 5 of theLaw on Value-Added Tax 2024(effective from July 1, 2025) regarding non-taxable objects.
Thus, from July 1, 2025, exported goods subject to value-added tax are those used for production, business, xoilac tv trực tiếp bóng đá hôm nay consumption in Vietnam, except for the following cases that are exempt from value-added tax:
- Temporary import for re-export goods.
- Temporary export for re-import goods.
- Exported goods that are natural resources or minerals extracted but not processed into other products, xoilac tv trực tiếp bóng đá hôm nay exported goods that are natural resources or minerals extracted xoilac tv trực tiếp bóng đá hôm nay processed into other products according to the list prescribed by the Government of Vietnam, aligning with the state policy of discouraging xoilac tv trực tiếp bóng đá hôm nay limiting the export of raw natural resources xoilac tv trực tiếp bóng đá hôm nay minerals.
Which entities arevalue-added taxpayersin Vietnam under the new regulations?
Pursuant to Article 4 of theLaw on Value-Added Tax 2024(effective from July 1, 2025), the obligation to pay value-added tax is as follows:
- Organizations, households, xoilac tv trực tiếp bóng đá hôm nay individuals producing xoilac tv trực tiếp bóng đá hôm nay trading in taxable goods xoilac tv trực tiếp bóng đá hôm nay services (hereinafter referred to as business establishments).
- Organizations xoilac tv trực tiếp bóng đá hôm nay individuals importing goods subject to value-added tax (hereinafter referred to as importers).
- Organizations xoilac tv trực tiếp bóng đá hôm nay individuals conducting business in Vietnam that purchase services (including those related to goods) from foreign organizations without a permanent establishment in Vietnam, xoilac tv trực tiếp bóng đá hôm nay individuals abroad who are non-residents in Vietnam, except as specified in Clauses 4 xoilac tv trực tiếp bóng đá hôm nay 5 of Article 4 of theLaw on Value-Added Tax 2024; organizations conducting business in Vietnam that purchase goods xoilac tv trực tiếp bóng đá hôm nay services to carry out oil xoilac tv trực tiếp bóng đá hôm nay gas exploration, development, xoilac tv trực tiếp bóng đá hôm nay exploitation activities of foreign organizations without a permanent establishment in Vietnam, xoilac tv trực tiếp bóng đá hôm nay individuals abroad who are non-residents in Vietnam.
- Foreign suppliers without a permanent establishment in Vietnam conducting e-commerce business, digital platform business transactions with organizations xoilac tv trực tiếp bóng đá hôm nay individuals in Vietnam (hereinafter referred to as foreign suppliers); organizations managing foreign digital platforms perform tax withholding xoilac tv trực tiếp bóng đá hôm nay payment obligations on behalf of the foreign suppliers; organizations conducting business in Vietnam applying the method of credit-invoice to calculate value-added tax on services purchased from foreign suppliers without a permanent establishment in Vietnam through electronic commerce channels or digital platforms that perform tax withholding xoilac tv trực tiếp bóng đá hôm nay payment obligations on behalf of the foreign suppliers.
- Organizations managing e-commerce trading floors, digital platforms with payment function perform tax withholding xoilac tv trực tiếp bóng đá hôm nay payment, declare the withheld amount for business households, xoilac tv trực tiếp bóng đá hôm nay individual businesses on e-commerce trading floors, digital platforms.
