- Hung Yen Tax Department’s 10 June 2026 guidance explains how to issue invoices with an accompanying list for gifted goods/services.
- If gifts are given in compliance with law, one invoice may cover the total value of all gifts, with a detailed list attached and the invoice noting the list reference.
- The attached list must include company details, item names, quantities, unit prices, values, issuance date, and preparer’s name/signature; for credit-method VAT taxpayers, it must also show VAT rate and VAT amount.
- The total on the list must match the VAT invoice, and items should be recorded in sale order during the day.
- If invoicing each gift recipient separately, the invoice must fully comply with Article 10 of Decree 123/2020/ND-CP (as amended by Decree 70/2025/ND-CP).
Source: vinabookkeeping.com
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.
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