Uni 05-07-2021 Issuance of invoices when borrowing materials and goods

Official letter 1604/CT-TTHT about Issuance of invoices when borrowing materials and goods as follows:

In case, the Company borrows materials and goods from another company to serve the production and business process, then returns the materials and goods. If the company has contracts and documents related to the borrowing and return of raw materials and goods, it is not required to issue invoices as prescribed in Clause 2, Article 3 of Circular No. 119/2014/TT-BTC. In case of loan or return of raw materials and goods without sufficient documents and procedures, the parties must issue an invoice as prescribed in Clause 7, Article 3 of Circular 26/2015/TT-BTC.