CAN AN INTERNAL DELIVERY NOTE BE PRINTED LIKE AN INVOICE? IS IT NECESSARY TO SHOW INFORMATION ABOUT TAXES AND TOTAL PAYMENT?

Can an internal delivery note be printed like an invoice? Is it necessary to show information about taxes and total payment? How is an internal delivery note applied in the case of export of goods entrusted? Let’s find out more with Pham Consult!

Can an internal delivery note be printed like an invoice?

According to Clause 6, Article 8 of Decree 123/2020/ND-CP, the types of invoices are stipulated as follows:

Types of invoices

4. Electronic invoices for the sale of national reserve goods are used when agencies and units in the state reserve agency system sell national reserve goods in accordance with the provisions of law.
5. Other types of invoices, including:
6. a) Stamps, tickets, cards with the form and content prescribed in this Decree;
7. b) Receipts for air freight; receipts for international freight; receipts for bank service fees, except for the cases specified in Point a of this Clause, with the form and content prepared in accordance with international practices and relevant provisions of law.
8. Documents printed, issued, used and managed as invoices include internal delivery and transport receipts, delivery receipts for goods sent for sale to agents.
9. The Ministry of Finance provides guidance on the display of invoice types for the subjects specified in Article 2 of this Decree to refer to during the implementation process.

Accordingly, the internal delivery note is a document printed like an invoice

Does the internal delivery note need to show information on tax and total payment amount?

According to Point g, Clause 14, Article 10 of Decree 123/2020/ND-CP, the time of invoice issuance is stipulated as follows:

Time of invoice issuance

14. Some cases where electronic invoices do not necessarily have full contents
15. g) For the internal delivery note, the internal delivery note shows information related to the internal transfer order, the consignee, the shipper, the location of the warehouse, the location of the receiving warehouse, and the means of transport. Specifically: the buyer’s name shows the consignee, the buyer’s address shows the location of the warehouse receiving the goods; The seller’s name shows the shipper, the seller’s address shows the warehouse location and means of transport; it does not show the tax amount, tax rate, or total payment.

For the Warehouse Delivery Note for goods sent to agents, the Warehouse Delivery Note for goods sent to agents shows information such as the economic contract, the carrier, means of transport, the warehouse location, the warehouse location, the name of the goods, the unit of calculation, the quantity, the unit price, and the total amount. Specifically: record the number, date, month, and year of the economic contract signed between the organization or individual; the name of the carrier, the transport contract (if any), the seller’s address shows the warehouse location.

1. h) Invoices used for Interline payments between airlines are prepared according to the regulations of the International Air Transport Association. The invoice does not necessarily have to have the following indicators: invoice symbol, invoice template symbol, name, address, tax code of the buyer, digital signature of the buyer, unit of calculation, quantity, and unit price.
2. i) The invoice issued by an air transport enterprise to an agent is an invoice issued according to the report that has been reconciled between the two parties and according to the summary list, the invoice does not necessarily have to have a unit price.
3. k) For construction, installation, production, and provision of products and services by a national defense and security enterprise serving national defense and security activities according to the Government’s regulations, the invoice does not necessarily have to have a unit of calculation; quantity; unit price; the name of goods and services stating the provision of goods and services according to the contract signed between the parties.

Accordingly, the internal delivery and delivery note does not show the tax amount, tax rate, or total payment amount.

How is the internal delivery and delivery note applied in the case of entrusted export of goods?

Pursuant to Clause 3, Article 13 of Decree 123/2020/ND-CP, amended by Point b, Clause 10, Article 1 of Decree 70/2025/ND-CP, stipulating the application of Internal Delivery and Transport Notes in cases of entrusted export of goods as follows:

– When delivering goods to the entrusted facility, the facility with the goods entrusted for export uses the Internal Delivery and Transport Note.

– When the goods have been actually exported and have been confirmed by the customs authority, based on the documents comparing and confirming the quantity and value of the actual exported goods of the entrusted export facility, the facility with the goods entrusted for export shall issue an electronic value-added tax invoice to declare and pay taxes, refund value-added tax or an electronic sales invoice. The entrusted export facility uses an electronic value-added tax invoice or an electronic sales invoice to export to foreign customers.