29 September 2021
The Tax Department of Ho Chi Minh City issued Official Letter No. 6197/CTTPHCM-TTHT dated 23 June 2021 to guide the use of created goods invoices. The main contents of the Letter are as follows:
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In case the seller has issued an invoice, the buyer has received the goods but then discovers that the goods are not following the specifications and quality, leading to the return of all or part of the goods: When returning the goods to the seller, the buyer must issue an invoice which clearly states that the returned goods are due to improper specifications, quality, and VAT (if any).
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In case the buyer is the subject with no invoice: When returning the goods to the seller, the two parties must make minutes clearly stating the type of goods, quantity, and value of the returned goods (VAT excluded), VAT according to the sales invoice, the reason for the return. The seller shall withdraw the issued invoice. The minutes must have signatures and clearly state the names of the legal representatives of both parties (or authorized persons).
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