Currently, on-the-spot export of goods is still considered one of the cases where input VAT is deducted and refunded, but to achieve this, businesses need to meet the following cumulative conditions: Having a goods purchase and sale contract or a processing contract specifying delivery to Vietnam;       On-spot export and import customs declarations, customs procedures have been completed; Having a value-added invoice or an export invoice clearly stating the name of the foreign buyer, the name of the receiving enterprise and the delivery location in Vietnam;       In case goods are sold to foreign traders but delivered in Vietnam, payment must be made via banks in freely convertible foreign currencies. If the on-spot importer is authorized by the foreign party to make payment to the on-spot exporter, the payment currency shall comply with the provisions of the law on foreign exchange; In accordance with the provisions of the investment license in the case of on-spot exports of foreign-invested enterprises.