On the Ministry of Finance's Information Portal, a reader in Da Nang reflected: Currently, they are owners of a business household in the food and beverage service sector.
Previously in 2022, tax regulations required that when issuing invoices for goods reduced by 20% of added value, separate invoices for those goods and services were required.
However, based on Point b, Clause 3, Article 1 on value-added tax reduction according to Decree No. 174/2025/ND-CP, citizens are concerned whether business households are allowed to export goods that are tax-reduced and not tax-reduced on the same invoice or not?
Regarding this issue, Base Tax Department 9 of Da Nang city answers as follows:
According to current regulations, taxpayers can completely create a common invoice for both goods and services eligible for value-added tax reduction and goods and services not eligible for tax reduction.
However, the prerequisite emphasized by the tax authority is that business households must separate and clearly display each type of goods and services right on that invoice.
Specifically, when choosing the form of recording multiple lines of goods and services on the same invoice, the lines of goods and services subject to value-added tax reduction must be noted and clearly identified to apply the reduction level according to regulations.
At the money column, the invoice maker is responsible for fully recording the amount of goods and services before deducting.
For goods and services not subject to value-added tax reduction, business establishments still apply a percentage rate to calculate value-added tax according to normal regulations as before.
After clearly separating the lists, the total amount of goods and services needs to show the correct amount after tax reduction is implemented for the reduced items, and at the same time must ensure full recording of the notes on the reduced amount in accordance with the forms specified in Decree No. 174/2025/ND-CP.
The tax authorities also issued some notes when business households implement in practice.
First of all, business households need to proactively and accurately identify the list of goods and services that are and are not subject to value-added tax reduction of their establishments to avoid applying incorrect policies.
In case the reality arises that it is not possible to clearly separate between groups of goods, business households can choose the solution of creating separate invoices for goods and services that are tax-reduced and goods and services that are not tax-reduced. This separation is not a mandatory regulation but is a plan recommended by management agencies to optimize transparency.
Finally, the tax management agency warns that incorrect recording of invoice content can lead to very large tax risks for the establishment, and taxpayers will be administratively sanctioned according to current sanctions.
