On the Ministry of Finance's Information Portal, taxpayers reflect the case of businesses selling goods on e-commerce platforms (such as Shopee).
The listed selling price of goods is 100,000 VND. When buyers place orders, buyers use vouchers sponsored by e-commerce platforms worth 20,000 VND, so the actual amount paid by buyers is 80,000 VND.
According to the exchange's policy, businesses only receive a payment of 80,000 VND and the exchange does not pay 20,000 VND for the value of the voucher sponsored by the exchange. At the same time, the exchange also does not make invoices/documents for this voucher. From there, taxpayers ask questions to the Tax Authority:
Do businesses have to create electronic invoices according to the listed selling price before deducting the voucher (100,000 VND) or according to the actual amount received (80,000 VND)?
In case of making a 100,000 VND invoice but not collecting 20,000 VND and without documents from the exchange, how to declare VAT, revenue and account for the difference?
Is the case of making invoices based on the actual amount collected (80,000 VND) in accordance with current legal regulations?
For the buyer, how to handle accounting, declare input VAT and the difference between the receipt and the actual payment amount?
Answering this content, Base 1 Tax Department of Ho Chi Minh City said:
Based on the current legal regulations on taxes and invoices, Base 1 Tax of Ho Chi Minh City guides the principles of implementation as follows:
Legal basis:
Article 7 of Value Added Tax Law No. 48/2024/QH15 (passed by the National Assembly of the Socialist Republic of Vietnam, XV term, 8th session on November 26, 2024) stipulates the Taxable Price:
The taxable price is specified as follows:
For goods and services sold by business establishments, the selling price does not include value-added tax; for goods and services subject to special consumption tax, the selling price already includes special consumption tax but does not include value-added tax.
For goods subject to environmental protection tax, the selling price already has environmental protection tax but no value-added tax.
For goods subject to special consumption tax and environmental protection tax, the selling price already has special consumption tax and environmental protection tax but no value-added tax;...".
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 Law on Tax Administration No. 108/2025/QH15 on electronic invoices and electronic documents:
Clause 1, Article 4 (Principles of establishing, managing, and using electronic invoices and documents):
When selling goods and providing services, sellers must make electronic invoices to deliver to buyers (including cases where goods and services are used for promotions, advertising, sample goods; goods and services are used for giving, gifting, exchanging, paying salaries on behalf of employees and internal consumption; exporting goods in the form of loans, lending) and cases of making invoices according to the regulations of the Minister of Finance, except for cases where electronic invoices are not required according to the provisions of Article 7 of this Decree.
Electronic invoices must be in standard data format and must fully record the content according to the provisions of tax law, accounting law and regulations in Article 10 of this Decree, ensuring full and truthful reflection of the content of arising economic nghiệp vụ. The seller is legally responsible for the accuracy of the invoice made. ...".
Article 10 (Content of the invoice):
Invoices must contain the following contents:
Name, unit of calculation, quantity, unit price of goods and services; becoming 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.
Fees and charges belonging to the state budget, commercial discounts, promotions (if any) and other related contents (if any). ..."
Guidance on handling principles:
Regarding taxable prices and invoice preparation: VAT taxable prices are implemented according to the provisions of Article 7 of the Value Added Tax Law No. 48/2024/QH15. When selling goods and services, sellers must prepare invoices to deliver to buyers according to the provisions of Clause 1, Article 4 of Decree No. 254/2026/ND-CP.
Electronic invoices must comply with standard data formats, fully record the content according to Article 10 of Decree No. 254/2026/ND-CP and laws on taxes and accounting, ensuring full and truthful reflection of the content of arising economic nghiệp vụ.
Regarding accounting problems: In case readers have problems related to accounting, please contact competent authorities for in-depth guidance.
