Ms. B.T, representative of a company trading in dog, cat and pet food, reflected on problems related to the name of goods on input invoices.
According to feedback, some suppliers issue invoices with product names entirely in English, for example the product "Pate Aatas Cat: Aatas Cat Finest Daily Defense Tuna Whole Loin & Chicken in Jelly Formula Cat Food UTH", without a description in Vietnamese.
Meanwhile, the company has requested the supplier to record the name of the goods according to the guidance in Clause 6, Article 10 of Decree No. 123/2020/ND-CP (amended and supplemented in Clause 7, Article 1 of Decree No. 70/2025/ND-CP), meaning that the name of the goods must be expressed in Vietnamese, and may be accompanied by foreign languages in parentheses.
However, the supplier did not adjust because it could not change the input invoice issuance method.
The company requests the tax authority to guide whether input invoices with goods names written in English as above are accepted as valid or not?
At the same time, is the company's self-interpretation of goods names in Vietnamese when imported and sold appropriate?
Ho Chi Minh City Base 2 Tax Department answers this content as follows:
Clause 4, Article 6 of Law No. 56/2024/QH15 amending and supplementing Clause 2, Article 17 of Tax Administration Law No. 38/2019/QH14 stipulates that taxpayers are responsible for accurately, truthfully, fully declaring and submitting tax dossiers on time, and are responsible for the accuracy of dossiers and documents provided to tax authorities.
Decree No. 123/2020/ND-CP stipulates invoices and documents. Article 4 stipulates the principles of making, managing, and using invoices; Article 10 stipulates the content of invoices.
Based on Decree No. 70/2025/ND-CP amending and supplementing Decree 123/2020/ND-CP, invoices must fully record the contents as prescribed in Article 10.
In which, the name of goods and services must be expressed in Vietnamese. In case there are regulations on goods and service codes, both the name and code of goods and services must be recorded.
According to regulations, the name of goods and services must be shown in Vietnamese on the invoice. In case goods and services have transaction names in foreign languages, it shall be implemented according to the provisions of the above Decree.
