In June 2025, Nha Trang City Tax Team issued a document responding to Mr. Pham Binh Yen's petition about a smoothie shop not issuing invoices.
On the evening of May 22, Mr. Pham Binh Yen and his wife went to the T.N smoothie restaurant (No. 20 Pasteur Street, Nha Trang), ordered a glass of avocado smoothie and a glass of fruit sweet soup, for a total of 72,000 VND.
After that, Mr. Pham Binh Yen requested to issue the invoice, but the staff hesitated and arranged to give it for a while.
Although Mr. Pham Binh Yen and his wife have left the restaurant, the smoothie restaurant staff still did not issue invoices for the 2 glasses of smoothies.
Mr. Pham Binh Yen said that if they sell to customers without issuing invoices, it means that there is no tax paid to the state.
He recommended that the authorities clarify the behavior of not issuing invoices.
In the document responding to citizens, Ms. Do Thi Dieu Trinh - Deputy Captain of Nha Trang City Tax Team informed that the taxpayer's name is Pham Thi Ngoc Hoai, registered to do business at 20 Pasteur Street, under the form of a Household Contract.
According to the instructions of the Nha Trang City Tax Team, in case Mr. Pham Binh Yen requested to issue invoices, contact Pham Thi Ngoc Hoai business household to complete the procedures to request the tax authority to issue and sell individual invoices for each arising issue.
To issue invoices, contracted households must declare taxes according to the form
The Nha Trang City Tax Department further informed that according to Circular No. 40/2021 of the Ministry of Finance, it is stipulated that: In case a contracting household uses invoices issued by tax authorities and retailers in each case arising when declaring tax on individual invoices, the contracting household declares tax in each case arising and uses the Tax Declaration for business households and individuals according to Form No. 01/CNKD.
Securities should be presented and submitted to the tax declaration dossier such as a copy of economic contracts providing goods and services in the same industry with the business activities of the household; Copy of acceptance and liquidation of contracts; Copy of documents proving the origin of goods and services ...
Thus, according to the provisions of Circular 40/2021, contracted households do not automatically issue invoices but must complete procedures to request individual invoices from tax authorities every time a transaction arises. Customers can contact the business owner to request to carry out this procedure.
