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In case the Company and its Suppliers apply e-invoicing according to the provisions of Decree No. 123/2020 /ND-CP, Circular No. 78/2021 /TT-BTC, the Company purchases goods of the Supplier and incurs economic operations to refund part of the purchased goods of the Supplier, the Company shall make e-invoicing to the Supplier: On the invoice stating the quantity of returned goods, the rate of return tax and the amount of VAT (positive amount).

Accordingly, the Ministry of Finance shall base on the provisions of Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on the contents of invoices, instructed:
Particular types of goods and services such as electricity, water, telecommunication services, information technology services, television services, postal and courier services, banking, securities and insurance are sold in certain periods, on the invoice must specify the period of supply goods and services. For periodical export services, a list shall be used to list the goods and services sold with the invoice, and shall ensure:

FCT obligations: In Clause 4, Article 2 of Circular 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance stipulates:
“Article 2. Entities not regulated by this Circular

In case the Company prepares VAT refund documents for export goods, meet the conditions, procedures and documents stated in Article 19 of Circular No. 219/2013/TT-BTC and Clause 2 of Article 28 of Circular No. 80/2021/TT-BTC of the Ministry of Finance.

From July 1, 2022, electronic invoices shall be applied according to Decree No. 123/2020/ND-CP, electronic sales invoices are invoices for organizations and individuals in the non-tariff zone, organizations and individuals declare and calculate value added tax using the direct method used for activities, including exporting goods and services abroad.

Accordingly, the process of managing registration information using electronic invoices generated from cash registers is detailed as follows:

Step 01: within 15 minutes of receiving the Form 01/DKTD-HDDT (appendix enclosed with this Decision), the electronic portal automatically collates the information on this declaration. Based on the comparison results, the electronic portal automatically generates a notice of receiving/ not receiving declarations/ changing information on using e-invoice (Form No. 01/TB-TNĐT), signing and sending to the tax payer according to the registered email address of the tax payer and through the transmitting and receiving organization.

In case the Company has an individual taxpayer who earns income from wages and salaries registered for family deduction for his/her dependents who are his/her uncles, aunts and sisters-in-law, as follows:

In case the Company (being a EPE) carrying out processing of goods, repairing molds for domestic enterprises,:

Accordingly, the Ministry of Finance instructed on invoices for on-spot export and import procedures for domestic enterprises that declare and pay VAT with VAT tax credit method for export – processing enterprises (EPE) and enterprises in the non-tariff area (including export goods processing enterprises ) as follows: