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Uni 03-07-2025 - 11 non-cash paymen methods

Issue date: 4/7/2025 | 10:06:14 AM
ALL 11 NON-CASH PAYMENT METHODS ACCORDING TO THE LATEST DECREE 181/2025/ND-CP ON VAT

All 11 forms of non-cash payment according to the latest Decree 181/2025/ND-CP on VAT are as follows:

Pursuant to Article 26 of Decree 181/2025/ND-CP, all 11 forms of non-cash payment are stipulated as follows:

No

non-cash payment

Documents/ proofs

1

Regular payment (bank transfer)

Non-cash transfer documents as prescribed in Decree 52/2024/ND-CP (cash deposits into the seller's account are not accepted)

2

Offset between the value of purchase and sale of goods, services, borrowing of goods

The contract clearly stipulates the method of compensation + the minutes of change between the parties

3

Offsetting debt through a third party that borrows/borrows money

Loan/borrowing contract + money transfer documents from lender to borrower

4

Payment by proxy or by designation through a third party

There must be a written contract clearly stating + the third party is a legal organization/individual

5

Payment by stocks, bonds

Pre-written sales contract

6

Remaining amount >= 5 million after offset

Non-cash transfer voucher for the remainder

7

Payment to a third party account at the State Treasury for enforcement

Decision of state agency + document of money transfer to Treasury account

8

Buy on installments from 5 million VND or more

Sales contract + invoice + payment certificate when due date

9

Import value or invoice < 5 million VND or gifts, samples

No cashless payment voucher required

10

Employees pay on their behalf according to regulations, the company pays back without using cash.

Financial or internal regulations + payment vouchers for employees

11

Buy multiple times on the same day from 1 seller with total >= 5 million VND

Deductible only if there is proof of non-cash payment

 

 

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