To declare and deduct VAT according to the tax rate stated on the invoice for invoices issued with incorrect VAT rate if it is proven that the seller declared and paid tax at the rate on the invoice

On August 25^th, 2023, Hanoi Tax Department issued Official Letter No. 62665/CTHN-TTHT, according to which:

In case the tax authority finds an incorrect VAT rate on an invoice for the sale of goods and services that if it is proven that the seller declared and paid tax at the rate on the invoice, input VAT may be deducted at the rate written on the invoice as long as it is certified by the supervisory tax authority of the seller according to the provisions of Point b, Clause 5, Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.

Requests confirmation of fulfillment of tax obligations belongs to the seller’s right as prescribed in Article 16 of the Law on Tax Administration No. 38/2019/QH14. Documents of request for confirmation of fulfillment of tax obligations is carried out according to the guidance in Article 70 of Circular 80/2021/TT-BTC dated September 29, 2021.