Official Letter No. 3711/TCT-CS dated September 08th, 2020 issued by General Department of Taxation about Guidance on issuing invoices for providing services.
According to the regulations, issuing date for providing service is the date of completion of the service regardless whether the money has been collected or not. In case services are prepaid or money is paid during service provision, the date of invoice is the payment date.
Date of an invoice for construction and installation is the day on which the finished work or item is accepted and transferred, whether money is paid or not.
In case goods are delivered several times or a completed item or stage is transferred at a time, an invoice shall be issued for each time.
When Company A signs a contract with Company B that states the payment method is “As a percentage of the contract value” and this payment method is associated with the completion of the supply of goods, services, Company A issues invoices according to Point a, Clause 2, Article 16 of Circular No. 39/2014/TT-BTC and Clauses 1 and 2, Article 8 of Circular No. 219/2013/TT-BTC as above.
Please kindly find detail in the attached file.
20200908_CV3711_Huong dan lap hoa don doi voi cung ung dich vu