On 5 November 2025, Dong Nai Tax Department issued Official Dispatch No. 5889/DON-QLDN1 providing guidance on applying the 0% value-added tax (VAT) rate for goods and services supplied to export processing enterprises (EPEs).
Detailed instructions are as follows:
- The 0% VAT rate applies when an enterprise operates under the export processing enterprise model and purchases from the domestic market goods and services directly serving the EPE, consumed within the EPE, and used for the EPE’s export production activities, not for any other non–export production purposes, and meets the following conditions:
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- Having contracts for sale, processing or export entrustment
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- Having non-cash payment documents are available for exported goods
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- Having a customs declaration
(According to Articles 17.4 and 18 of Decree 181/2025/ND-CP)
- The VAT rate of 0% shall not be applied if the goods and services are not directly served by the EPE or are consumed outside the EPE.
(According to Official Letter No. 5889/DON-QLDN1 dated November 5, 2025)
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