Is it mandatory to issue invoices for goods returned? And how to issue invoices?
Based on Clause 1, Article 4 of Decree 123/2020/ND-CP (amended by Decree 70/2025/ND-CP), the principle of invoice issuance is clearly stipulated. When selling goods and providing services, the seller must issue an invoice to deliver to the buyer. This regulation includes cases of exporting goods in the form of lending, borrowing or returning goods.
Thus, when goods are returned, business households are required to make invoices. The issuance of specific invoices is divided into the following cases:
In case of returning ordinary goods: When the buyer returns part or all of the goods, the seller makes an adjusted invoice. However, if the two parties agree that the buyer is the invoice maker, the buyer will make an electronic invoice and hand it over to the seller. Both parties fulfill their tax obligations in accordance with regulations.
For assets that must be registered for ownership and use rights: If the goods are assets that have been registered in the name of the buyer (such as vehicles, real estate...), when returning the goods, if the buyer is the user of the electronic invoice, the buyer is responsible for making an invoice to return the goods to the seller.
For the field of insurance: When refunding, reducing fees or commissions, based on the old invoice and the agreement minutes, the seller prepares an adjusted invoice clearly stating the amount of fee refunded or reduced and the specific reason.
In all cases of return, business households and partners need to store complete dossiers to present when requested for inspection by functional agencies.
Summary of prohibited acts in the field of invoices and documents?
In order to transparentize tax management activities, Article 5 of Decree 123/2020/ND-CP strictly stipulates prohibited acts for both tax officials and business households:
For organizations and individuals selling goods (including business households):
Committing acts of fraud, using illegal invoices or forging invoices and documents.
Obstructing tax officials from performing their duties, causing harm to the health and dignity of inspection officials.
Illegal access, distortion or destruction of invoice information system.
Giving bribes or other illicit acts of profiteering related to invoices.
Not transferring electronic data to tax authorities in accordance with regulations.
For tax officials: Strictly prohibit causing trouble, covering up, colluding for violations or receiving bribes during inspection and examination.
What are the regulations on the preservation and storage of invoices and documents?
Storing invoices in accordance with regulations helps business households avoid legal risks and disputes later. According to Article 6 of Decree 123/2020/ND-CP:
General requirements: Ensure safety, confidentiality, integrity and unchangeability throughout the storage period. The storage period complies with the provisions of accounting law.
Electronic invoices: Must be stored by electronic means, capable of searching and ready to be printed on paper when requested by functional agencies.
Printed invoice (paper):
Unpaid invoices: Stored in warehouse according to the value-added document regime.
Invoices that have been made: If the business household is not an accounting unit, it is stored as separate assets. If it is an accounting unit, it is implemented according to current accounting document storage regulations.
