Official Dispatch No. 4511/TCT-CS of the General Department of Taxation Guiding the issuance of VAT invoices for returned goods
Accordingly, in case the seller receives returned goods in part or in full, he or she will issue a reduced or replacement invoice for the issued invoice according to the provisions of Clause 1, Article 4 and Point b, Clause 2, Article 19 Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.