Official Dispatch No. 30384/CTHN-TTHT dated 05/05/2023 of Hanoi Tax Department guiding the use list of goods, service when making invoices
In principle, specific goods and services such as electricity, water, telecommunications services, information technology services, television services, delivery services, banking, securities, and insurance If the goods are sold in a certain period, the invoice must specify the period of goods and service provision. For the services produced by period, the list of invoices may be used to list the types of goods and services sold with the invoice; The list is kept together with the invoice to serve the inspection and comparison of the competent authorities as prescribed at point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP.
Accordingly, in case the Company does not trade in specific goods and services such as electricity, water, telecommunications services, information technology services, television services, postal and delivery services, banking, securities, and insurance are sold in a certain period as prescribed at Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP, the list may not be used to list sold goods and services with the invoice.
