{"id":20850,"date":"2026-04-24T13:25:38","date_gmt":"2026-04-24T06:25:38","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=20850"},"modified":"2026-04-24T14:43:59","modified_gmt":"2026-04-24T07:43:59","slug":"exchange-rate-export-invoices-advance-payments","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/exchange-rate-export-invoices-advance-payments\/","title":{"rendered":"Determining the exchange rate for issuing export invoices with advance payments"},"content":{"rendered":"<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/wp-content\/uploads\/2026\/04\/Determining-the-exchange-rate-for-issuing-export-invoices-with-advance-payments.pdf\" target=\"_blank\" rel=\"noopener\">View and download the infographic<\/a><\/p>\n<p>Regarding the determination of the exchange rate for issuing export invoices when an advance payment has been received, the Tax Department has issued new guidelines in Official Dispatch No. 2344\/CT-CS dated April 14, 2026, aligning with the proposal from the Can Tho City Tax Department:<\/p>\n<ul>\n<li><strong>Arising issue<\/strong>: Previously, under Circular No. 99\/2025\/TT-BTC, the exchange rate was divided into two parts: the advance payment portion applied the actual transaction exchange rate at the time the money was received, while the remaining portion applied the actual transaction exchange rate at the time of revenue recognition. However, current electronic invoices cannot be split into two separate exchange rate lines.<\/li>\n<li><strong>Latest guidance<\/strong>: The Tax Department has agreed that the exchange rate used for issuing export invoices with advance payments is the actual transaction exchange rate at the time of invoice issuance (i.e., the date of revenue recognition).<\/li>\n<li><strong>Definition of actual transaction exchange rate<\/strong>: This refers to the average transfer exchange rate for buying and selling, or an approximate exchange rate (with a variance not exceeding +\/-1% compared to the average transfer exchange rate for buying and selling).<\/li>\n<\/ul>\n<p><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2344-CT-CS.pdf\" target=\"_blank\" rel=\"noopener\">Download Official Dispatch No. 2344\/CT-CS<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>View and download the infographic Regarding the determination of the exchange rate for issuing export invoices when an advance payment has been received, the Tax Department has issued new guidelines in Official Dispatch No. 2344\/CT-CS dated April 14, 2026, aligning with the proposal from the Can Tho City Tax Department: Arising issue: Previously, under Circular [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":20851,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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