Uni 13-01-2021 - Tax policy for invoicing the payment for employees working in branches

Official Letter No. 280 / CTHN-TTHT on invoicing for payments for employees working IN branches as follows:

In case the Company receives the Branch's money to pay for payables to employees (salaries, bonuses, allowances, allowances and social insurance, health insurance, insurance contributions Unemployment, trade union fund for employees), if identified as revenues on behalf of, the Company is not required to issue financial invoices, but shall prepare receipts and receipts according to regulations. In case the Company receives the branch's money as the labor outsourcing service fee, the company must issue a VAT invoice and declare and pay tax according to regulations.