VAT Declaration and Input Credit Adjustment for Deferred Payments Over VND 5 Million

Official Letter No. 1832/CT-CS provides guidance on VAT declarations for deferred and installment payments of VND 5 million or more.
If noncash payment supporting documents are missing by the contractual due date, the entity must reduce the input VAT eligible for credit.
The reduction must be declared and adjusted in Item [37] (“Adjust to decrease”) on VAT return Form No. 01/GTGT for the relevant tax period.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.