Mr. Tran Van Tieng is a hotel accountant. His hotel has guests staying from December 28, 2023 to January 3, 2024. On the day of guest check out (January 3, 2024) he will issue an invoice to the guest.
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Based on the above regulations, the accommodation service is calculated on a daily basis, so if the guest stays from December 28, 2023 to January 3, 2024, the hotel must issue an invoice by December 31, 2023. for guests from December 28, 2023 to December 31, 2023 at the VAT rate of 8% and from January 1, 2024 to January 3, 2024 issue invoices at the VAT rate of 10%.
Source: baochinhphu.vn
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