On August 5, 2022, the Tax Department of Bac Ninh province issued Official Letter No. 2381/CT-TTHTBNI, according to which:
When the Company issues an invoice for the sale of goods and provision of services that are not subject to VAT, the VAT rate line must clearly state that the tax rate is KCT; VAT line is not recorded. In case of the e-
invoice has been made with errors, the company will handle it according to the instructions in Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2021 of the Government on invoices and documents.
