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Commentary

Foreign currency (Vietnam)

57 Vietnam

A taxable person must provide an invoice for all taxable supplies made, including exports. There are four categories of invoices, as follows:

  1. Ìý

    •ÌýÌýÌýÌý Invoices for exports: since 1 July 2022, a VAT invoice or sales invoice must be issued for all export transactions; commercial invoices can still

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