On October 27, 2025, the Tax Department issued Official Letter No. 4707/CT-CS providing guidance on VAT policy and the supplementary declaration of customs dossiers for exported goods in cases where invoice prices are adjusted after the goods have been cleared through customs.
Details are as follows:
- The information indicators “invoice value,” “unit price,” and “taxable value” on export declarations are permitted to be amended and supplemented.
- In cases where customs clearance procedures have been completed and enterprises subsequently adjust the purchase or sale prices, they must submit supplementary customs declarations for the indicators “invoice value,” “unit price,” and “taxable value.”
- Such supplementary declarations must be submitted within 60 days from the date of customs clearance but prior to the time when the customs authority issues a decision on post-clearance inspection.
(Pursuant to Article 20 of Circular No. 38/2015/TT-BTC as amended under Clause 1.9, Article 1 of Circular No. 39/2018/TT-BTC)
- The replacement or adjustment of invoices shall be carried out in accordance with the provisions of Article 19 of Decree No. 123/2020/NĐ-CP.
- Application of VAT deduction and refund shall be granted when all the following conditions are satisfied:
- Existence of a sales, processing, or entrusted export contract;
- Availability of bank payment documents;
- Possession of a customs declaration;
- Possession of a commercial invoice.The date for determining export revenue for tax purposes is the date on which the completion of customs procedures is confirmed on the customs declaration.
(Based on Official Letter No. 4707/CT-CS dated October 27, 2025)
Related Service: Customs Clearance Procedures
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