On March 14, 2024, the Hanoi Tax Department issued Official Letter No. 12444/CTHN-TTHT, stipulating the following:
In the case of providing advertising services to customers, the invoice issuance time is the moment when the service provision is completed, regardless of whether payment has been received or not. If payment is received before or during the service provision, the invoice issuance time is the moment of payment receipt, as instructed in Article 9(2) of Decree No. 123/2020/ND-CP dated October 19, 2020.
In the case of providing services to customers involving multiple service stages, an invoice must be issued for each service stage delivered, as per the guidelines outlined in Article 9(3) of Decree No. 123/2020/ND-CP dated October 19, 2020.
