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Uni 06-10-2025 - On the content of trade discount invoices

Issue date: 6/10/2025 | 10:58:40 AM
OFFICIAL LETTER 953/DAN-QLDN2 ON THE CONTENT OF THE TRADE DISCOUNT INVOICE:

Official letter 953/DAN-QLDN2 on the content of trade discount invoices:

  1. Based on the above regulations and the Company's question, the City Tax Department has the following response:

    In case the Company issues a discount invoice that does not exceed the value of goods in the last order, the invoice must fully show the value of goods before discount and the trade discount value in accordance with the provisions of Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
    In case the unit incurs a trade discount after issuing an invoice (end-of-period discount based on sales and contracts), the unit must issue an adjustment invoice on the invoice for the sale of goods and provision of services of the last purchase or the following period, ensuring that the discount amount does not exceed the value of goods and services recorded on the invoice of the last purchase, along with a list of invoice numbers that need to be adjusted, the amount, and the adjusted tax amount.
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