Official letter No 744497/CT-TTHT On dealing with issued invoices as follows:
In case the company provides rental services, the company has issued an invoice and the two parties declared VAT according to regulations, then the two parties agree to reduce the rental price and service fee. In the lease period, the invoice is issued, the two parties make a record or have a written agreement clearly stating the adjusted content, at the same time the Company issues an adjusted invoice as prescribed. The invoice clearly states the adjustment (increase or decrease) of the quantity of goods, the selling price, the VAT rate ..., the VAT amount for the invoice number …., code, … The adjusted invoice must be not recorded by negative number (-).
