According to Official No. 74367/CTHN-TTHT dated 10 October 2023, in case, the company declares VAT using the deduction method, imports supplies abroad but does not meet the quality and must return it as agreed, when returning goods, the company must complete export procedures with the Customs office and issue a VAT invoice for the returned goods.

Please see attached letter for details: Cong van 74367 – xuat hoa don tra hang nhap khau