• info@vbk.com.vn
  • +84382752368

Tax Update

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.

Official Dispatch No. 9517/BTC-TCT dated September 19, 2022 of the Ministry of Finance guiding the use of electronic invoices with enclosed attached list

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:

  • The list is kept together with the invoice to serve the inspection and comparison of the competent authorities.
  • The invoice must clearly state “with listing number…, date… month… year”.
  • The list must include the name, tax code and address of the seller, name of goods, services, quantity, unit price, cost of goods, services sold, dated of preparation, name and signature of the person making the list.
  • In case the seller pays value-added tax according to the tax credit method, the list must have the formula “Value-added tax rate” and “Value-added tax amount”. The total payment is in line with the amount stated on the value-added invoice.
  • Goods and services sold are listed in the sales order of the day. The list must specify “with invoice number… day… month… year”.

In addition, in this document, the Ministry of Finance also guides the electronic VAT invoicing for exports and the deadline for applying electronic invoices.

Please kindly check attachment file for further reference

Contact Us