- International transport is eligible for 0% VAT subject to a carriage contract and compliant non-cash payment vouchers; the transport document is vital evidence of routing.
- Domestic logistics services in Vietnam, such as stevedoring and warehousing, are generally subject to 10% VAT (reduced to 8% from 01/07/2025 through 31/12/2026 under Resolution 204/2025/QH15, subject to exclusions), unless qualifying for 0% VAT as maritime/aviation services rendered for international transport or exported services.
- Enterprises must pay close attention to completing documentation files to secure input VAT deductions and refunds.
- Confusion between international and domestic transport legs may lead to tax reassessment risks.
Tầm quan trọng của việc hiểu đúng thuế GTGT trong logistics
In import-export operations, logistics costs often account for a significant proportion of the cost of goods sold. A clear understanding of Value-Added Tax (VAT) regulations not only enables enterprises to maintain accurate accounting but also optimizes cash flow through the proper application of preferential tax rates and input VAT deductions. At Viet Power Logistics (VPL), we observe that many enterprises still face uncertainty when distinguishing between services qualifying for the 0% VAT rate and those subject to standard VAT rates.
Thuế suất 0% đối với dịch vụ vận tải quốc tế
Under prevailing regulations, international freight transport services are among the categories eligible for the 0% VAT rate. This policy is designed to encourage international trade and align with global practice. International transport is defined as the carriage of goods between Vietnam and foreign countries or between foreign territories.
Điều kiện bắt buộc để áp dụng thuế suất 0%
To qualify for this preferential tax rate, service providers and service users must ensure complete documentation establishing the following elements:
- Hợp đồng vận chuyển: Must have a contract signed between the carrier and the cargo owner, clearly specifying that the points of departure and destination are outside the territory of Vietnam (or one point inside and one point outside).
- Chứng từ thanh toán: Must have compliant bank payment records (non-cash payment vouchers) in accordance with tax legislation.
- Bill of Lading / Air Waybill: While not a mandatory statutory condition for applying the 0% tax rate, it is a crucial practical document evidencing that goods were transported internationally. For air freight, this is the Air Waybill (AWB); for ocean freight, this is the Bill of Lading (B/L) issued by the ocean carrier or freight forwarder.
Phân biệt thuế suất đối với các dịch vụ logistics đi kèm
A common misconception is that the entire logistics invoice for an export shipment is subject to 0% VAT. In practice, ancillary logistics services (local charges) are clearly separated.
| Loại dịch vụ | Thuế suất áp dụng (đến hết 31/12/2026) | Ghi chú |
|---|---|---|
| International Freight (O/F, A/F) | 0% | Applies to the main cross-border carriage leg. |
| Stevedoring / Handling at port/warehouse | 8% (reduced from 10%) | Performed within the territory of Vietnam. |
| Warehousing and Storage | 8% (giảm từ 10%) | Performed within domestic warehousing facilities. |
| Customs clearance services | 8% (giảm từ 10%) | Consulting and administrative clearance services. |
| Domestic trucking | 8% (reduced from 10%); 0% if part of an international transport contract | Haulage between warehouse and port or vice versa within the country. |
Note: The 8% rate is the 10% rate reduced under Resolution 204/2025/QH15, applicable from 01/07/2025 through 31/12/2026; reverting to 10% from 01/01/2027 unless new regulations are issued. Stevedoring and warehousing services directly provided for international transport may qualify for the 0% rate; enterprises should verify applicable conditions for each specific service.
Therefore, upon receiving invoices from freight forwarders or logistics providers, the enterprise's accounting department must carefully examine the tax rate lines corresponding to each charge type to ensure full compliance during tax filing.
Những lưu ý thực tế để tránh rủi ro về thuế
Below are key points for enterprises to prevent tax reassessment or rejection of input tax refunds:
1. Consistency Across Documentation
The names of the shipper, consignee, cargo quantity, and routing indicated on the contract, transport document, and invoice must align completely. Any discrepancy may lead tax authorities to question the authenticity of the international transport transaction.
2. Non-Cash Payment Rule
From 01/07/2025, purchases of goods and services valued at 5 million VND or more (VAT-inclusive) must have non-cash payment vouchers to qualify for input VAT deductions. Enterprises should retain payment orders or bank wire confirmations (SWIFT) for reconciliation during tax audits.
3. Cost Allocation in Door-to-Door Contracts
When utilizing comprehensive door-to-door services, enterprises should request logistics providers to clearly itemize international freight (0%) and domestic service charges (10%). Note: If an international transport contract encompasses domestic haulage legs, the entire freight charge is eligible for the 0% VAT rate; non-freight ancillary services (customs clearance, warehousing, etc.) should be unbundled to apply the correct tax rate.
VPL - Assisting Enterprises in Optimizing Logistics and Tax Compliance
Mastering tax regulations is not solely an accounting duty but an executive strategy to minimize hidden costs. With core expertise in Dangerous Goods (DG) forwarding and air cargo, Viet Power Logistics (VPL) consistently advises clients transparently on cost structures and applicable tax rates right from the quotation stage.
We provide full accompanying transport documentation for enterprises to use during tax declaration and explanation before tax authorities. Whether handling general cargo or specialized commodities such as lithium batteries and chemicals, VPL strictly complies with prevailing regulations throughout operations, enabling our clients to focus confidently on their core business.
This article is for general information and was compiled by VPL from public sources at the time of publication. Regulations may change – please contact VPL for advice on your specific shipment.