IS THE GOODS BEEN USE FOR PROMOTION REQUIRED TO BILL AN INVOICE?
Question: Lawyer, according to regulations, is it required to issue invoices for goods used for promotion?
Answer: Hi, for your question, Gattaca has the following advice
In Clause 7, Article 3 of Circular 26/2015/TT-BTC issued by the Ministry of Finance on February 27, 2015 Guiding value-added tax and tax administration, there are provisions:
“The seller must issue an invoice when selling goods and services, including cases where goods and services are used for promotion, advertising, or samples; goods and services used for giving, giving, giving, exchanging or paying wages for employees (except for goods circulated internally, consumed internally to continue the production process).
The contents of the invoice must match the arising economic operations; must not be erased or repaired; must use the same ink color, ink does not fade, do not use red ink; Numbers and letters must be continuous, without interruption, not overwritten or overprinted, and cross out the blanks (if any). In case of self-printed invoices or ordered invoices made by computer, if there is a blank space on the invoice, a slash is not required.
Therefor, according to the above provisions, the supplier of goods and services must still issue an invoice when providing goods and services for use for promotional purposes.
For detailed advice and timely support on transfer procedures and documents, please contact:
Gattaca Law Firm
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