On 10 June 2026, the Hung Yen Provincial Tax Department issued Official Letter No. 8879/HYE-QLDN2 providing guidance on issuing invoices accompanied by a list (bảng kê).
Accordingly, for goods and services used as gifts, invoices shall be issued in accordance with the following principles:
Where goods or services are gifted in compliance with the provisions of law, a single invoice may be issued for the total value of the gifts, accompanied by a list of gifted items. The invoice must clearly state “accompanied by list No. …, dated … (day/month/year)”. The list must include the name, tax code, and address of the Company; the names of the goods and services; quantity; unit price; the value of goods and services sold; the date of issuance; and the name and signature of the person preparing the list. Where the Company pays value-added tax under the credit method, the list must include the criteria “VAT rate” and “VAT amount”. The total payment amount must match the amount stated on the VAT invoice. Goods and services sold shall be recorded on the list in the order of sale during the day. The list must clearly state “accompanied by invoice No. …, dated … (day/month/year)”.
Where an invoice is issued for each individual gift recipient, the invoice must fully state the contents prescribed in Article 10 of Decree No. 123/2020/ND-CP dated 19 October 2020 of the Government (as amended and supplemented by Decree No. 70/2025/ND-CP dated 20 March 2025 of the Government).
Original document:
- 📄 Download Official Letter No. 8879/HYE-QLDN2 dated June 10, 2026 — Hung Yen Provincial Tax Department: here.
