Official letter 6488/TCT-CS on the time of VAT reduction as Decree 15/2022/ND-CP as follows:
The time to determine VAT for construction and installation activities is the time of acceptance and handover of works, work items, completed construction and installation volumes, regardless of whether money has been collected or not. receive money as prescribed in Circular 219/2013/TT-BTC. For the value, work item or part of work that has been tested, accepted and handed over before February 1, 2022, the VAT reduction according to the provisions of Decree 15/2022/ND-CP (incl. including the case that in February 2022, new taxpayers make invoices).
