On 12 August 2026, the Vinh Long Provincial Tax Department issued Official Letter No. 2703/VLO-DLDN3 providing guidance on the declaration of input Value Added Tax (VAT). According to the Official Letter, instructions on declaring input VAT e-invoices incurred during the period and VAT refunds are specified as follows:
1. Errors or omissions in input VAT previously declared and credited
On 1 July 2026, the Company identifies errors or omissions in the input VAT amount previously declared and creditable in the July 2025 tax period, the Company shall declare such adjustments in Item [37] or Item [38] of the tax return for the month/quarter in which the error/omission is detected. This applies provided that the tax declaration for the period in which the input VAT error occurred resulted in a decrease in VAT payable, or merely caused an increase/decrease in the remaining creditable VAT carried forward to subsequent periods (amended tax returns are not required).
2. Deferred or installment purchases without non-cash payment vouchers
Where the Company has declared input VAT for goods and services purchased on deferred or installment payment terms with a value of VND 5 million or above, but lacks non-cash payment vouchers upon the expiration of the payment deadline set forth in the contract or contract addendum, the Company shall proceed as follows:
- Declare a decreasing adjustment to the creditable input VAT corresponding to the portion without non-cash payment vouchers in Item [37] of the tax period in which the payment obligation arises under the contract or contract addendum;
- If, after making the adjustment, the Company obtains valid non-cash payment vouchers, the Company is entitled to declare and credit the corresponding input VAT amount in Item [38] of the tax period during which the non-cash payment vouchers are established;
Original document:
- 📄 Download Official Letter 2703/VLO-DLDN3 dated 12 August 2026 here
