OFFICIAL LETTER NO. 2329/TCT-CS DATED 15 JUNE 2015 OF GDT IN GUIDANCE OF INVOICES FOR BRANCHES
According to official letter No. 2329/TCT-CS:
In case, a company has many branches in provinces, cities and uses a common invoice sample but separately declares, the parent company orders to print invoices for branches: the company only submits to tax authority in charge to propose to use order-print invoices (form 3.14 appendix 3 issued together with Circular 39/2014/TT-BTC), the branches must submit invoice issuance notification to tax authority in charge of each branch.
