Official Dispatch No. 8999/CTTPHCM-TTHT dated July 19, 2023 of the Tax Department of Ho Chi Minh City on guidelines for preparing e-invoices for return and commercial discount activities
Accordingly, to ensure the consistent implementation of the guidance of the General Department of Taxation (in Official Dispatch No. 2121/TCT-CS) on the use of electronic invoices, Ho Chi Minh City guides the following contents:
Regarding invoicing in case the buyer returns the goods due to improper specifications and quality:
In case the organization or individual buying the goods, the seller has issued an invoice, the buyer has received the goods, but then the buyer detects that the goods are not in accordance with the regulations, the quality must be returned in whole or in part, the seller makes an invoice to return the goods to reduce or replace the invoices made, the seller and the buyer have an agreement to specify the returned goods
In case the goods purchased before January 1, 2023 are subject to VAT reduction with the tax rate of 8%, after December 31, 2022, the buyer returns the goods due to improper specifications and quality, the seller makes an invoice to return the goods with the VAT rate of 8%.
Regarding the preparation of commercial discount invoices of goods subject to VAT reduction according to Decree No. 15/2022/ND-CP:
In case the business establishments apply the form of commercial discount for customers and for commercial discounts of goods with VAT reduction at the rate of 8% already sold in 2022, but from January 1, 2023, an invoice showing the content of commercial discount will be issued:
+In case the discount amount is made on the last purchase or the next period after December 31, 2022, the discount amount of the sold goods shall be adjusted in the content of taxable price and tax rate in accordance with the current law at the time of invoicing.
+ In case the discount amount is made at the end of the discount program (period) after December 31, 2022, the seller shall make a new invoice to adjust and apply the VAT rate of 8% at the time of sale.
For the contents of the instructions for using electronic invoices of the Department of Taxation of Ho Chi Minh City, which are different from the instructions in Official Dispatch No. 2121/TCT-CS dated May 29, 2023 of the General Department of Taxation, from May 29, 2023 onwards, business establishments shall comply with Official Letter No. 2121/TCT-CS.