On July 25th, 2024, the Tax Department of Vinh Phuc Province issued Official Letter No. 1600/CTVPH-TTHT, accordingly:
In case the company has business activities of providing industrial catering services, the invoice must be issued at the time of completion of service provision, regardless of whether payment has been received or not; in case the Company delivers foods multiple times, an invoice must be issued for each delivery corresponding to the value of the goods or services delivered under the provisions of Clause 2 and Clause 3, Article 9 of Decree No. 123/2020/ND-CP of the Government. On the invoice, the company must reflect the time of invoice issuance in the format of day, month, and year of the calendar year under the provisions in Clause 8, Article 10 of Decree No. 123/2020/ND-CP of the Government.
