Question:
I would like to inquire whether banking services provided to exporting enterprises can be considered as services directly supplied to organizations or individuals within the non-tariff zone. Therefore, is the bank fee charged for services provided to exporting enterprises subject to a 0% VAT rate? Does the exporting enterprise need to provide any necessary documents or certificates to apply the 0% tax rate?
Answer:
Based on Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013, by the Ministry of Finance, which provides guidance on Value Added Tax (VAT), it stipulates a 0% VAT rate.
Based on Clause 2, Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016, by the Ministry of Finance, amending and supplementing Clause 3, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013, which provides guidance on VAT, it defines cases where the 0% VAT rate does not apply.
In the case of a bank providing payment services to exporting enterprises, if they meet the conditions and requirements specified in Clause 1 and Clause 2 of Article 9 of Circular No. 219/2013/TT-BTC, it is considered an export service and is subject to a 0% VAT rate.
