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MINISTRY OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF CUSTOMS
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 2121/TCT-CS
Re: issuance of invoices according to Decree No. 15/2022/ND-CP .

Hanoi, May 29, 2023

To:

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General Department of Taxation received some enquiries from Tax Departments about the issuance of invoices when Government’s Decree No. 15/2022/ND-CP dated January 28, 2022 is implemented. About this issue, General Department of Taxation has opinions as follows:

1. Regarding the time of issuance of special invoices.

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On September 22, 2022, General Department of Taxation issued Official Dispatch No. 3522/TCT-CS to reply to the Tax Department of Ho Chi Minh City and it is sent to Tax Departments of provinces and central-affiliated cities. In this Official Dispatch, the guidance on VAT reduction for the time of issuance of special invoices is provided.

Tax Departments of provinces and central-affiliated cities are required to study contents and provide guidance for units according to such Official Dispatches of the Ministry of Finance and General Department of Taxation.

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Pursuant to Clauses 1, 2, 3, Article 1 and Clause 1, Article 3 of the Government's Decree No. 15/2022/ND-CP dated January 28, 2022 on tax exemption and reduction under the Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies for supporting socio-economic recovery and development program;

Pursuant to Article 5 of Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government on the time of VAT determination;

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Pursuant to Clause 22, Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance on guidance on taxable prices;

Pursuant to Clause 1, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020 on rules for issuance, management and use of invoices and records;

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Pursuant to Point dd, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 on contents of invoices;

Pursuant to Clause 2, Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 on handling of erroneous invoices;

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- Regarding goods and services that are eligible for VAT reduction according to Decree No. 15/2022/ND-CP , after December 31, 2022, if there are errors and it is required to issue a corrected or new invoice without any impact on the amount of payment for goods or services and VAT payable or adjust taxable prices, 8% VAT may be applied to the corrected or new invoice. If there are errors in the quantity of goods, thereby leading to errors in the amount of payment for goods or services and VAT, VAT at the time of issuance of the corrected or new invoice shall be applied to the corrected or new one.

- If the goods have been purchased before January 01, 2023 with an 8% tax rate, but are returned after December 31, 2022, due to improper specifications and quality, the seller shall issue a goods return invoice to adjust or replace the issued invoice with the 8% VAT invoice. The invoice shall specify that the seller and buyer may agree the return of the goods.

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+ If the discount is given on the last purchase or a purchase after December 31, 2022, such discount shall be used to adjust the taxable price. The tax rate shall comply with applicable regulations of law when the invoice is issued.

+ If the discount is given at the end of the discount program (period) after December 31, 2022, the seller shall issue an adjustment invoice and apply 8% VAT at the time of sale.

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For your information and compliance./.

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PP. GENERAL DIRECTOR
DIRECTOR OF POLICY DEPARTMENT




Luu Duc Huy

1.830

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