According to Clause 1, Article 9 of Decree 320/2025/ND-CP, it is stipulated that cases of purchasing goods and services without invoices are still included in the deductible expenses when determining taxable income for business households, including:
(1) Buying products that are agricultural, forestry, and fishery products of producers, directly caught and sold;
(2) Buy handicrafts made of wool, sedge, bamboo, rosewood, leaves, bamboo, rattan, straw, coconut shell, coconut shell or raw materials utilized from agricultural products of handicraft manufacturers directly selling them;
(3) Buy scrap from the person directly collecting it;
(4) Buy household items and assets of households and individuals directly sold out;
(5) Purchasing goods and services from individuals and business households (excluding the above cases).
Accordingly, to calculate reasonable costs for the above cases, it is necessary to note:
The revenue level below the value-added tax revenue threshold must have payment documents according to the provisions of law on accounting, invoices, documents for sellers (for cases where the purchase value of goods and services in a day of each household or individual is from 05 million VND or more that must be paid in cash) and a Purchase Slip of goods and services signed and responsible for by a legal representative or authorized person of the enterprise;
