Procedures for selling tax-free goods to organizations and individuals entitled to privileges and immunities to purchase goods at domestic duty-free shops

Step 2: The enterprise enters the entire quantity of goods in the Tax-Free Norm Book presented by the customer or the data on the norm book from the national single-window portal has been updated by the competent authority (for (in case of using the book for the first time) and send it to the electronic data processing system.

Step 3: Present the original tax-free purchase quota book to the customs authority, unless the tax-exempt quota book has been issued by a competent authority to update information on the national single-window information portal.

For customers who purchase duty-free goods for the first time according to the Duty-Free Purchase Norm Book, the customs authority must check the original copy of the Duty-Free Purchase Norm Book or check on the national single-window information portal on purchase quantity. tax-free goods, confirm on the electronic data processing system the amount of tax-free goods allowed to be purchased by the customer so that the electronic data processing system can deduct the tax-free purchase quota.

Step 4: Enter the specified information on the sales invoice into the business's software system and send the data to the electronic data processing system, receive feedback from the electronic data processing system.

– In case of online tax-free sales: businesses import data customer and goods information into the electronic data processing system when accepting orders and completing payment procedures. When delivering goods to customers, businesses check and compare the information the customer declared when purchasing online with the information on the documents related to the customer according to regulations for each subject.

Step 5: Cut the stamp box corresponding to the sold item on the Duty Free Product Norm Book and paste it into the sales invoice. In case of rolled invoices, businesses must save the corresponding stamp box for each sales invoice; save sales invoices by sales date (or by roll if the invoice is in roll form)

– Information about tax exemption books