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Tax Update

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Official dispatch No.1546/CTBNI-TTHT dated May 16, 2022 of the Tax Department of Bac Ninh province guiding the invoicing of trade discount according to Decree No. 123/2020/ND-CP

In case the Company is using e-invoicing under Decree No. 123/2020/ND-CP of the Government applying commercial discount at the end of the program (period) of discounting goods sold to customers in accordance with the law, it must clearly show the commercial discount on the e-invoice, specifically as follows:

  • The Company makes an adjusted electronic invoice, on the invoice stating: Adjustment for reduction due to commercial discount (with list of invoices to be adjusted); amount, adjusted tax (on the adjusted invoice, the Company does not record negative marks because this is not° he case of adjusting the invoice incorrectly).
  • After the Company sends the adjusted electronic invoice to the tax authority to issue the invoice code and receive the invoice with the return code, the Company must immediately send the invoice to the buyer. Based on the adjusted invoice, the Company declares the adjustment of sales revenue, output tax and customers declare, adjust the sales revenue, input tax (if any).

Please kindly check attachment file for detail information

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