Inventory SystemOfficial Letter No. CV415_23012025TCT[VLO] dated January 23, 2025, from the General Department of Taxation regarding VAT policy (2 pages)
According to the guidance from the General Department of Taxation, in the case where an enterprise temporarily re-imports part of the exported goods for repair (import declaration type code G13), and then re-exports the goods back to the original foreign customer (export declaration type code G23), there is no need to adjust the revenue for the original export period.
If the enterprise has received a VAT refund for exported goods but the seller returns some of the exported goods, the enterprise must submit an additional declaration in accordance with Article 47 of the Tax Management Law and Article 7 of Decree 126/2020/ND-CP. At the same time, the enterprise must repay the refunded tax corresponding to the goods that were re-imported and pay the late payment fees as specified in Clause 3, Article 21 of Circular 80/2021/TT-BTC.