Issuing Vat Invoices For Exports: Is It Correct To Issue The Invoice On Monday?

On October 21, 2025, the Can Tho City Tax Department issued Official Letter No. 3496/CTH-QLDN3 providing guidance on the timing of VAT invoice issuance, especially for exported goods. This issue has attracted significant attention from businesses in practice.

1. When is input VAT eligible for deduction?

According to current regulations, enterprises are entitled to deduct input VAT when all of the following conditions are met:

• Having a lawful VAT invoice for purchased goods or services;
  
  
• Having non-cash payment vouchers for invoices valued at VND 5 million or more (VAT inclusive), except for certain special cases;
  
  
• Input VAT arising in a given month or quarter shall be declared and deducted in that same month or quarter, regardless of whether the goods have been used or remain in inventory.
  

Any remaining deductible VAT not fully offset in the period may be carried forward to subsequent declaration periods.

2. Time of VAT invoice issuance for exported goods

This is the key issue of concern for many businesses.

Under invoice regulations, the time of invoice issuance for the sale of goods is the time when ownership or the right to use the goods is transferred to the buyer, regardless of whether payment has been received.

For exported goods, enterprises are allowed to determine the invoice issuance time themselves; however, it must be no later than the next working day following the customs clearance date.

3. Customs clearance on Friday – is issuing the invoice on Monday acceptable?

The Can Tho City Tax Department confirms that:
If exported goods are cleared through customs on a Friday, the next working day will be Monday of the following week (where Saturday and Sunday are non-working days).

Therefore, issuing an export VAT invoice on Monday is fully compliant with legal regulations.

4. What should businesses pay attention to?

Businesses should:

• Accurately determine the customs clearance date of exported goods;
  
  
• Issue invoices no later than the next working day after the clearance date;
  
  
• Properly retain customs documents, invoices, and payment vouchers to support VAT declaration and deduction.
  

✅ Conclusion

Issuing VAT invoices at the correct time not only ensures legal compliance but also helps businesses minimize risks during tax inspections and audits. In cases where exported goods are cleared at the end of the week, issuing invoices on the next working day is fully in line with tax authority guidance.

Ngan Ho