Legal regulations on invoices and documents for selling voucher

29/06/2020 Newest Editor

On June 1st ,2020, Hanoi Tax Department issued Official Letter No. 44393/CT-TTHT Whereby:

In case that the Company has a sale of voucher (gifting promotion), when receiving the money, the Company only has to issue a receipt instead of an invoice, the customer who buys the voucher (gifting promotion) will make a payment slip under legal regulations.

When the customers use the voucher (gifting promotion) to purchase goods, services, the provider shall issue the invoice and make a tax declaration under legal regulations.