On the Government Information Portal, Ms. N.T.A reflected that in the process of implementing sales policies, car dealerships of car manufacturers are facing obstacles in determining the responsibility for carrying out promotional procedures as well as how to prepare value-added invoices for promotional programs implemented by car manufacturers and programs implemented by dealers themselves.
According to Decree No. 128/2024/ND-CP, some trade promotion procedures are adjusted in the direction that non-cash promotion programs, with a value of less than 100 million VND, do not have to submit notification dossiers to the Department of Industry and Trade.
However, Clause 2, Article 6 of Decree No. 181/2025/ND-CP dated July 1, 2025 stipulates "promotional services that meet the conditions for issuing value-added invoices" and "promotional services that do not meet the conditions", but has not clarified the criteria for determining what is "sufficiently eligible" and "not eligible".
Ms. T.A asked, for gift-giving and incentive programs implemented by agents themselves, do agents have to carry out procedures to notify or register for promotions with the Department of Industry and Trade?
When issuing value-added invoices for gifts in promotional programs performed by agents themselves, are agents allowed to write a taxable price of 0 in the form of legal promotions, or must they issue invoices with taxable prices such as gifts and gifts?
Ms. A proposed that the Ministry of Finance clarify the concept of "sufficient conditions" in case of application to distributors (agents), and at the same time provide specific guidance on how to prepare corresponding value-added invoices, in order to ensure the correct and unified implementation of legal regulations.
Regarding this issue, the Ministry of Finance has the following opinions:
Regarding the taxable price, point c, clause 1, Article 7 of the Value Added Tax Law stipulates:
For goods and services used for exchange, internal consumption, gifting, or as value-added tax calculation prices of goods and services of the same type or equivalent at the time of these activities.
For goods and services used for promotion according to the provisions of commercial law, the taxable price is determined to be zero (0);".
Clause 2, Article 6 of Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government stipulates:
For goods and services used for promotion according to the provisions of commercial law, the taxable price is determined to be zero (0), except in cases of selling goods and providing services at prices lower than the previous selling price, providing services, applied during the promotion period (promotion in the form of discounts), then the taxable price is the reduced selling price applied during the registered or notified promotion period according to the provisions of commercial law on trade promotion activities. The forms of promotion of goods and services for promotion have a taxable price of zero (0) or the taxable price of goods and services sold does not include the value of goods and services used for promotion, specifically as follows:
Bringing sample goods, providing sample services for customers to try without having to pay, sample goods and sample services have zero taxable prices (0).
Giving goods and providing services without charge, gifted goods and services have a taxable price of zero (0).
Selling goods, providing services that are accompanied by goods purchase vouchers, service use vouchers, the taxable price of goods and services does not include the value of goods purchase vouchers, service use vouchers.
Selling goods and providing services accompanied by a contest ticket for customers to choose a prize winner according to regulations and announced prizes (or other forms of organizing contests and prizes equivalent), the taxable price of goods and services does not include the value of winning goods and services according to the contest ticket (if any).
Selling goods, providing services accompanied by participating in lucky programs where participation in the program is associated with the purchase of goods and services and winning prizes based on the luck of the participants according to the announced regulations and prizes, the taxable price of goods and services does not include the value of goods and services used for prizes.
Organizing regular customer programs, accordingly, the reward for customers based on the quantity or value of purchases of goods and services that customers perform is shown in the form of customer cards, vouchers recognizing the purchase of goods and services or other forms, the taxable price does not include the value of the customer card, voucher recognizing the purchase of goods and services or other forms.
In case of selling goods or providing services specified in this clause but not implementing the regulations on promotions of commercial law, the taxable price shall be implemented as gifted goods, for gifts specified in Clause 1 of this Article".
Based on the above regulations, Clause 2, Article 6 of Decree No. 181/2025/ND-CP does not have the concept of "sufficient conditions" as requested by citizens. Regarding the content of the request for guidance "Do agents have to carry out procedures for notifying/registering promotions with the Department of Industry and Trade?", it does not fall under the functions and tasks of the Ministry of Finance, so the Ministry of Finance has no opinion.
Regarding the issuance of value-added invoices, based on the provisions of Clause 1, Article 4 of Decree No. 123/2020/ND-CP (amended and supplemented in Point a, Clause 3, Article 1 of Decree No. 70/2025/ND-CP) of the Government on the principles of issuing, managing, and using invoices and documents.
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