Official letter 7535/CTHDU-TTHT about issuance of Invoices for loaned goods:
In case the Company exports goods to customers to borrow for trial use and then return them, the Company must issue an invoice and fully record the contents as prescribed in Article 10 of Decree No. October 19, 2020 of the Government regulates invoices and documents. When returning the borrowed goods, the borrower is obliged to issue a return invoice. The parties are obliged to declare, pay tax and make accounting according to regulations. The VAT refund shall comply with the provisions of the tax law on tax refund.
