OFFICIAL LETTER NO. 5513/CTBNI-TTHT ISSUING INVOICES AND DECLARATION OF VAT FOR SAMPLE GOODS WITHOUT CHARGE
Official letter 5513/CTBNI-TTHT issuing invoices and declaration of VAT for sample goods without charge as follows:
Based on the above regulations, the Bac Ninh Provincial Tax Department guides the Company as follows:
1. Regarding invoice issuance
In case the Company implements a promotional program in the form of providing sample goods and sample services for customers to try without having to pay according to the provisions of the law on commerce, when providing sample goods and sample services, the Company must issue an invoice according to the provisions of Clause 1, Article 4 and Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government. The taxable price index on the invoice is zero (0).
In case the Company's promotional program does not comply with the provisions of the law on commerce, when providing sample goods and sample services, the Company must issue an invoice to declare and pay VAT as goods and services used for internal consumption, gifts, and donations.
2. Regarding VAT declaration
The Company shall base on the information of the invoice to declare the corresponding indicators on the VAT declaration form according to regulations
Regarding the implementation of the promotion program, the Company is requested to contact the Department of Industry and Trade of Bac Ninh province directly for detailed instructions