In case the Company signs a factory leasing agreement with an EPE, the Company shall issue a VAT invoice at the rate of 0% if this land lot’s location is identified in the "Project implementation location" section of the Investment Registration Certificate granted by a competent state agency to EPE in accordance with the provisions of law, and at the same time must satisfy the conditions specified in Clause 2, Article 9 of Circular No. 219/2013/ TT-BTC dated December 31, 2013 of the Ministry of Finance.
In case the Company leases houses, halls, offices, hotels, warehouses to EPE, the VAT rate of 0% is not applicable.