Readers reflect that the unit implementing the commercial discount policy at the end of the period according to the output of goods sold for each type, is currently preparing discount invoices attached to detailed lists of sales invoices that have arisen in the month.
Readers have the following questions: Is it mandatory to fully show in the detailed statement attached to the discount invoice according to output: Number, symbol, date of invoice; Name of goods; Quantity; Unit price; Money equivalent; VAT rate; VAT amount or is it only necessary to show basic information such as number, symbol, date of invoice, name of goods, sales volume according to each invoice eligible for discount, total discount amount and adjusted VAT due to discount calculated according to sales volume in the period.
Recording discount invoices. Is the discount value and VAT correct according to regulations? In case no recording is allowed, how is the calculation of discount invoices based on output carried out?
Regarding the content recorded on the discount invoice: Is the recording of the explanation line "Commercial discount for the month XX/2026 (attached to the sales invoice statement number... date... month XX of 2026)" in accordance with current regulations?
In case not accepted, how is the interpretation recorded in accordance with legal regulations implemented?
Regarding the above content, the Ho Chi Minh City Tax authority said that Decree No. 254/2026/ND-CP dated June 30, 2026 of the Government detailing a number of articles and measures to organize and guide the implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and electronic documents:
The Appendix to the content of the invoice stipulates:
Clause 5: "Name, unit of calculation, quantity, unit price of goods and services; amount of money without value-added tax, value-added tax rate, total value-added tax amount according to each type of tax rate, total value-added tax amount, total payment amount already included value-added tax...".
Point d Clause 5: "In case the business establishment applies commercial discounts for customers or promotions according to the provisions of law, the commercial discount or promotion must be clearly stated on the invoice. The determination of the value-added tax calculation price (currency without value-added tax) in case of applying commercial discounts for customers or promotions shall be carried out according to the provisions of the value-added tax law;".
Circular No. 91/2026/TT-BTC dated June 30, 2026 of the Ministry of Finance stipulating a number of articles of the Law on Tax Administration and Decree No. 254/2026/ND-CP of the Government detailing a number of articles and measures to organize and guide the implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and electronic documents:
Clause 5, Clause 6, Article 10 stipulates "Article 10. Handling of electronic invoices already made":
Point b Clause 5: "In case the commercial discount is based on the quantity and sales of goods and services, the discount amount of goods and services sold is adjusted to be calculated on the invoice for sale of goods and services of the last purchase or subsequent purchase, ensuring that the discount amount does not exceed the value of goods and services recorded on the invoice of the last purchase or subsequent purchase or is issued an adjusted invoice accompanied by a list of the number of invoices to be adjusted, the amount, and amount of adjusted tax. The list is kept at the unit and presented when requested by the tax authority or competent state agency;"
Point c Clause 6 (Applying adjusted and replacement invoices): "For the content on the value on the adjusted invoice, it is mandatory to adjust to increase (record positive numbers), adjust to decrease (record negative numbers) in accordance with the actual adjustment".
Based on the above regulations, the tax authority requests taxpayers to base on the actual situation arising and compare with the cited regulations to implement.
