E-Commerce for Digital Content Industry Opportunities and Obstacles in Vietnam
Procedure Problem: Import / Export
End Customer Business Business Imports Imports Exports
Digital Content - possible, - expenses - VAT accounting?
delivery via internet but not taxed bookable? 0%VAT, e.g. WebPage Design no contract VAT deduction
no fin. Invoice no exp. contract
no confirmed imp. no conf. export
Tangible Goods - standard, - difficult with - difficult with
conventional delivery taxed by customs customs customs e.g. Handicraft Items no import contr. no export contr.