When a company exports services to foreign clients-specifically in the form of “digital content products” (defined as content or information-including text, data, images, or sound-presented in digital format, stored, and transmitted over a network environment, in accordance with laws on information technology)-the following applies:
Pursuant to Point d, Clause 3, Article 17 of Decree 181/2025/ND-CP, which governs the application of a 0% Value Added Tax (VAT) rate:
A business entity providing digital content products must maintain documentation and evidence proving that the consumption of these products takes place outside of Vietnam. Such evidence may include: information regarding the foreign party’s (organization or individual) residency status abroad-such as billing addresses, delivery addresses, registered office addresses, residential addresses, or similar details provided by the purchaser to the service provider in Vietnam-as well as information regarding the foreign party’s access, such as international country codes for SIM cards, IP addresses, the location of fixed-line telephone connections, or other comparable data pertaining to the purchaser of the goods or services.