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

- not taxed

Tangible Goods - standard, - difficult with - difficult with

conventional delivery taxed by customs customs customs .e.g. Handicraft Items no import contr. no export contr.