Services provided directly to organizations or individuals abroad (the buyer) are services that are transferred or performed without the physical presence of the buyer in Vietnam during the performance, receipt, and use of the service, and the buyer's service reception location is outside Vietnam.
Services provided directly to organizations and individuals within the free trade zone are services that support the production and business activities of organizations and individuals within the free trade zone and are linked to the export of goods abroad.
For example:
- If Company A in Vietnam signs a contract with Company B abroad to provide services such as processing, assembly, repair, cleaning, polishing, plating, painting, packaging, and labeling of goods for export, then the services provided by Company A are considered export services.
- If Company X in Vietnam signs a contract with Company C (an export processing enterprise) to provide services for valuing, evaluating, and classifying goods for Company C's export, then this service is considered an export service.
- Company H is a Vietnamese enterprise permitted to establish and operate bonded warehouses according to regulations. Company H provides services to Company Z abroad, including: leasing bonded warehouses, cargo handling, packaging, and labeling services performed within the bonded warehouse in connection with goods exported abroad. These services are considered export services.
