OFFICIAL LETTER NO.2104/TCT-KK DATED 06 JUNE 2014 OF GDT IN GUIDANCE OF VAT REFUND FOR WRONG TIME INVOICE PREPARATION
According to official letter No.2104/TCT-KK:
In case, enterprises actually buy goods from suppliers but due to objective reason to make late payment and suppliers do not issue VAT invoices when the goods are delivered/ the contracts are liquidated, enterprises are allowed to declare, refund for input VAT invoices because suppliers prepare invoices at wrong time if these invoices are qualified for conditions as regulations. The suppliers will be penalty for violation of using invoices.
