Updated at 26/07/2023 - 09:50 am
To ensure the consistent implementation of the guidance of the General Department of Taxation on the use of e-invoices issued through two previous documents: Official Letter No. 2/TCT guiding the making of invoices to implement Decree No. 2121/15/ND-CP dated January 2022, 28 of the Government and Decree No. 01/2022/ND-CP providing for value-added tax reduction under the National Assembly's Resolution No. 44/CT HCMC-TTHT guides some of the following contents:
Instructions for making invoices for groups of goods and services eligible for VAT reduction #
Regarding instructions on how to make invoices for goods and services subject to value-added tax reduction under Decree No. 44/2023/ND-CP, business establishments are requested to comply with Official Letter No. 8732/CT HCMC-TTHT dated July 12, 7 of the Tax Department.
Invoice in case the buyer returns the goods #
When selling goods or providing services, the seller must issue an invoice with all the contents of the invoice as prescribed to deliver it to the buyer. For an electronic invoice, it must comply with the standard data format of the tax authority.
In case of selling goods, the seller has issued an invoice, the buyer has received the goods but then the buyer discovers that the goods are not in accordance with the specifications and quality and returns the goods, the seller shall issue an invoice to return the goods to reduce or replace the issued invoice.
Goods that have been sold before January 01, 01 and invoiced with VAT of 2023%, after December 8, 31, if the buyer returns the goods due to improper specifications and quality, the seller will proceed. Invoicing returns for goods to be reduced or replaced at the tax rate of 12%, an agreement stating the goods to be returned is required between the seller and the buyer.
Make VAT reduction invoices for goods with trade discounts #
If the business establishment applies the form of commercial discount for customers and for the commercial discounts of goods eligible for VAT reduction at the rate of 8% sold in 2022 but from January 01, 01 Just issue an invoice showing the content of commercial discount, then:
- The discount amount of sold goods is adjusted at the taxable price, the tax rate is 10% if the discount is made in the last purchase or the next period after December 31, 12;
- The seller issues an adjusted invoice and applies the VAT rate of 8% at the time of sale if the discount amount is made at the end of the discount program after December 31, 12.
In case the content of instructions on the use of invoices of the Tax Department of Ho Chi Minh City is different from the instructions in Official Letter 2121/TCT-CS dated May 29, 5 of the General Department of Taxation, the enterprise shall issue invoices according to the direction cited in Official Dispatch No. 2023/TCT-CS.
