Exported goods and services subject to the 0% tax rate prescribed in Article 17 of Decree 181/2025/ND-CP (except for some specific cases specified in Articles 27 and 28 of Decree 181/2025/ND-CP) must meet the following regulations:
- For exported goods, there must be:
+ Contract for selling and processing export goods (for sales and processing); export trust contract (for export trust cases).
+ Cashless payment documents for exported goods.
+ Customs declaration according to regulations.
- For export services, except for the provisions in the following items, there must be:
+ Contract for service provision with organizations and individuals abroad or in non-taxable areas.
+ Cashless payment documents for export services.
- For international transportation, there must be:
+ Contracts for transporting passengers, baggage, and goods between the transporter and the tenant on international routes from Vietnam to Vietnam or from abroad to Vietnam or both destination and destination abroad in accordance with the provisions of law. For passenger transport, the transportation contract is a ticket. International transport business establishments shall comply with the provisions of the law on transportation.
+ Cashless payment documents. In the case of passenger transportation as individuals, there is a document of direct payment.
- For aviation industry services, there must be:
+ Contract for service provision with an overseas organization, a foreign airline or a request for service from an overseas organization, a foreign airline.
+ Cashless payment documents. In case the services provided to foreign organizations and foreign airlines arise infrequently, not according to the schedule and without a contract, there must be a direct payment document from the foreign organization or foreign airline.
The regulations on contracts and payment documents mentioned in this clause do not apply to passenger service services for international flights from Vietnam airports (passenger service charges).
For aircraft repair services provided to foreign organizations and individuals, to be subject to a tax rate of 0%, aircraft brought to Vietnam must undergo temporary import and re-export procedures according to regulations.
- For maritime services, there must be:
+ Contract for service provision with an overseas organization, a shipping agency or a request for service from an overseas organization or a shipping agency.
+ Cashless payment documents of an overseas organization or a cashless payment document of a shipping agency to a service provider.
For the ship repair service provided to foreign organizations and individuals, to be subject to a tax rate of 0%, ships brought to Vietnam must complete temporary import and re-export procedures according to regulations.
