According to Decree No. 41/2022/ND-CP , the amendments to regulations on issuance of invoices when reducing VAT to 8% are as follows:
- In case business establishments that pay VAT using the credit-invoice method apply different tax rates when selling goods or providing services, their VAT invoices must state the tax rates of each commodity and service.
- In case business establishments pay VAT using the direct method (as a percentage (%) of revenue), their sales invoices must state the reduced money when selling goods and providing services.
Additionally, from February 1, 2022 to June 20, 2022, business establishments that have followed the mentioned regulations are still eligible for VAT reduction and exemption from invoice adjustment and are not subject to administrative violations of tax and invoices.
Decree No. 41/2022/ND-CP comes into force as of June 20, 2022.
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