Official letter 40744/CTHN-TTHT about issuing gift invoices to customers:
In case, the Company uses invoices according to Decree No. 123/2020/ND-CP of the Government, when selling goods or providing services, the seller must issue an invoice to the buyer (including the following cases: goods and services used for promotion, advertising, samples; goods and services used for giving, giving, exchanging, paying wages for employees and for internal consumption (except for goods circulating internally set to continue the production process) as prescribed in Clause 1, Article 4 of Decree No. 123/2020/ND-CP Enterprises and economic organizations use e-invoices with tax authority's code when selling goods , providing services regardless of the value of each sale of goods or provision of services as prescribed in Clause 1, Article 90 of the Law on Tax Administration No. 38/2019/QH14.
