Uni 09-12-2019 - Tax policy on e-invoices for receptions

Official letter 2719/CT-TTHT dated 19/11/2019 Regarding the e-invoice, the cost of receptions is as follows:

In case, goods are sold in varieties of categories, the names of goods shall show details of each type. Accordingly, the Company has activities to provide food and drink services, when making electronic invoices, the content of goods and services on the invoice may indicate: "Eating and drinking receptions" or "Catering" ...; In case of selling outside drinks according to the ration, the name of the drink must be clearly inscribed ("Wine ..", "Beer ...").