VI Instructions for issuing customer gift invoices according to Decree 70? How to issue gift invoices according to Decree 70? When is the time to issue customer gift invoices? Can input value-added tax on goods used for gifts be deducted? Let’s find out more with Pham Consult!
Instructions for issuing customer gift invoices according to Decree 70? How to issue gift invoices according to Decree 70?
Pursuant to Clause 1, Article 4 of Decree 123/2020/ND-CP (amended by Point a, Clause 3, Article 1 of Decree 70/2025/ND-CP):
Principles of making, managing and using invoices and documents
- When selling goods or providing services, the seller must make an invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of lending, borrowing or returning goods) and cases of making invoices according to the provisions of Article 19 of this Decree. Invoices must fully state the content according to the provisions of Article 10 of this Decree. In case of using electronic invoices, it must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree.
And Point a, Clause 6, Article 10 of Decree 123/2020/ND-CP (amended by Point b, Clause 7, Article 1 of Decree 70/2025/ND-CP) stipulates as follows:
Content of the invoice
- Name, unit of calculation, quantity, unit price of goods and services; amount excluding VAT, VAT rate, total VAT amount according to each tax rate, total VAT amount, total payment including VAT.
- a) Name, unit of calculation, quantity, unit price of goods and services
a.3) Quantity of goods and services: The seller shall record the quantity in Arabic numerals based on the above unit of calculation. In the case of providing specific goods and services such as electricity, water, telecommunications services, information technology services, television services, postal and delivery services, banking, securities, insurance, which are established according to a regular schedule, medical examination and treatment services and other cases under the guidance of the Minister of Finance, invoices are issued after data reconciliation, the seller is allowed to use the list attached to the invoice; the list is kept together with the invoice to serve the inspection and reconciliation of competent authorities. In the case of promotional goods and services according to the provisions of the law on commerce; giving, donating, donating goods and services in accordance with the provisions of law, the total value of the promotion, giving, donating, donating, donating, donating, donating, donating, donating can be invoiced with the list of promotions, giving, donating, donating, donating. The organization shall keep relevant records on promotional programs, giving, donating, donating and providing when requested by competent authorities and shall be responsible for the accuracy of transaction information and provide a detailed summary of goods and services when requested by competent authorities. In case the customer requests an invoice for each transaction, the seller must issue an invoice to the customer. The invoice must clearly state “attached to the list number…, date… month… year”. The list must include the name, tax code and address of the seller, name of goods, services, quantity, unit price, total amount of goods and services sold, date of issue, name and signature of the person making the list. In case the seller pays value added tax by the deduction method, the list must include the criteria “value added tax rate” and “value added tax amount”. The total amount paid must match the amount stated on the value added tax invoice. Goods and services sold are listed on the list in the order of sales during the day. The list must clearly state “attached invoice number…dated…month…year”
Accordingly, when giving gifts to customers, businesses are required to issue invoices.
In case of giving gifts to customers in accordance with legal regulations, an invoice must be issued for the total value of the gift, donation, and gift, along with a list of gifts, donations, and gifts.
The organization shall keep relevant records of the gift, donation, donation program and provide them when requested by competent authorities and shall be responsible for the accuracy of the transaction information and provide a detailed summary of goods and services when requested by competent authorities.
In case the customer requests an invoice for each transaction, the seller must issue an invoice and give it to the customer.
The invoice must clearly state “attached invoice number…dated…month…year”. The list must include the name, tax code and address of the seller, name of goods and services, quantity, unit price, total amount of goods and services sold, date of creation, name and signature of the person making the list.
In case the seller pays VAT by the deduction method, the List must have the criteria “VAT rate” and “VAT amount”. The total amount to be paid must match the amount stated on the VAT invoice. Goods and services sold are listed on the List in the order of sales during the day. The List must clearly state “attached to invoice number…date…month…year”.
When is the time to issue a customer gift invoice?
Pursuant to Article 9 of Decree 123/2020/ND-CP (amended by Point a, Clause 6, Article 1 of Decree 70/2025/ND-CP), the time to issue an invoice is as follows:
Time to issue an invoice
- The time to issue an invoice for the sale of goods (including the sale and transfer of public assets and the sale of national reserve goods) is the time of transferring ownership or the right to use the goods to the buyer, regardless of whether the money has been collected or not.
For export of goods (including export processing), the time of issuing e-commerce invoices, electronic value-added invoices or electronic sales invoices is determined by the seller but no later than the next working day from the date the goods are cleared through customs in accordance with the provisions of the law on customs.
- The time of issuing invoices for service provision is the time of completion of service provision (including service provision to foreign organizations and individuals) regardless of whether the payment has been collected or not. In case the service provider collects money before or during the service provision, the time of issuing invoices is the time of payment collection (excluding the case of collecting deposits or advances to ensure the performance of contracts for the provision of services: Accounting, auditing, financial and tax consulting; valuation; survey, technical design; supervision consulting; construction investment project preparation).
According to the above regulations, the time for issuing customer gift invoices is specifically as follows:
(1) In case the gift is goods, the time for issuing invoices is the time of transferring ownership or right to use the goods to the customer regardless of whether the money has been collected or not.
(2) In case the gift is a service, the time for issuing invoices is the time of completing the provision of services regardless of whether the money has been collected or not.
Is the input value-added tax of goods used for gifts or donations deductible?
Pursuant to Clause 7, Article 23 of Decree 181/2025/ND-CP, the regulations on value-added tax deduction are as follows:
VAT deduction
- Input value-added tax of goods (including goods purchased from outside or goods produced by the business establishment itself) that the business establishment uses for giving, donating, donating, promoting, or advertising is deductible.
According to the above regulations, input value added tax of goods (including goods purchased from outside or goods produced by the business establishment itself) used for gifts or presents is deductible.
