Worry about "blocking" cash flow at midnight
According to the reflection of Ms. N.T.T - representative of a business specializing in import and export services and customs procedures, the new regulations in Decree No. 181/2025/ND-CP (effective from July 1, 2025) are creating some practical problems for the logistics industry.
Article 26 of this Decree requires payments from 05 million VND or more to have non-cash payment vouchers to be deducted input value-added tax (VAT).
Ms. T. shared a commonly encountered difficult situation: When businesses carry out procedures to lift/unload containers at the port at night, for large shipments of 3 or more containers, the incurred cost usually exceeds 5 million VND. According to regulations, for customers (customers) to be deducted tax, this amount must be transferred from the customer company's account to the port.
This happens at night, so customers cannot transfer money immediately. If they pay in cash, they lose tax benefits, and waiting for transfer, goods are congested," Ms. T. expressed concern about how to make the export port invoice still valid for tax deduction.
Flexible authorized payment methods
Faced with this obstacle, the Ministry of Finance affirmed that the current legal corridor has "open" regulations to support businesses, not rigidly requiring direct money transfer from buyers' accounts to sellers right at the time of transaction.
Based on Article 26 of Decree No. 181/2025/ND-CP, the Ministry of Finance guides two solutions to remove obstacles for this case:
First, use authorized payment methods or debt repayment. Logistics enterprises (third parties) can stand out to pay on behalf of the cargo owner. This needs to be specifically stipulated in the written contract. At that time, payment documents from a third party are still accepted for the cargo owner to deduct taxes.
Second, authorize individual employees. This is a very important opening point at point i, clause 2, Article 26. Businesses can authorize their employees to use bank cards or personal accounts to pay for ports. After that, businesses will repay this employee in cash.
Banking technology is the key
In addition to authorization solutions, the Ministry of Finance also emphasizes the readiness of the current banking system. Non-cash payments (Internet Banking, Mobile Banking) operate 24/7, regardless of office hours or nighttime.
Current VAT law does not stipulate "time limits" for payment. Meaning, businesses can completely agree with the port on issuing invoices first and paying later (deferred payment) or paying immediately through digital banking applications for businesses without having to go to the transaction counter.
The Ministry of Finance recommends that businesses should proactively review the terms in economic contracts with partners, supplement regulations on authorized payments or late payments to ensure tax deduction rights, and avoid being passive in situations arising outside office hours.
