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OFFICIAL LETTER 2265/CST-GTGT – POINTS TO NOTE ON THE DOCUMENTATION SUPPORTING EXPORTED SERVICES SUBJECT TO THE 0% VALUE ADDED TAX (“VAT”) RATE

On 04 August 2026, the Department of Tax, Fee and Charge Policy Management and Supervision (Ministry of Finance) issued Official Letter 2265/CST-GTGT (“Official Letter 2265”) providing guidance on the VAT policy applicable to services consumed outside Vietnam, emphasising the requirements for records and supporting documents evidencing eligibility for the 0% VAT rate applicable to exported services.

According to the Official Letter:

For the period before 01 July 2025: Enterprises must have documents proving that the services were performed outside Vietnam, and must also satisfy the conditions on the service contract, bank payment documents and other related records as prescribed.

For the period from 01 July 2025: In addition to the service contract and non-cash payment documents, Official Letter 2265 draws attention to the documentation proving that the services were consumed outside Vietnam, referring to information such as:

  • Information on the foreign party: billing address, delivery address, head office address or similar information evidencing the customer’s residency status overseas.
  • Access information of the foreign customer: IP address, country code of the SIM card, location of the fixed telephone line or similar information.

The above types of information are specifically prescribed in Point d, Clause 3, Article 17 of Decree 181/2025/ND-CP in respect of digital information content products supplied to foreign parties (content and information products include text, data, images and sound presented in digital form, stored and transmitted on the network environment, as determined under the laws on information technology).

👉 Enterprises providing exported services should proactively review and supplement the documentation evidencing the place of consumption of the services, consistent with the nature and delivery method of each type of service, rather than relying solely on contracts and payment documents. This is particularly important for enterprises that are applying, or intend to apply, for VAT refunds, where complete supporting documentation is essential to mitigate risks during the audit and refund process.