Official Letter No. 10500/CCTKV.XVI-QLDN1 dated June 11, 2025, issued by the Regional Tax Sub-Department No. 17 regarding the issuance of invoices with an attached detailed list of goods and/or services, is as follows:

by KMC Consulting Company Limited

In cases where a company engaged in business operations issues invoices for multiple transportation trips, if the conditions specified in Point a.3 Clause 7, Article 1 of Decree No. 70/2025/NĐ-CP are met, specifically:

  • Quantity of goods and services: The seller must specify the quantity using Arabic numerals based on the applicable unit of measurement. In cases involving the provision of specific types of goods and services such as electricity, water, telecommunications, information technology services, television services, postal and delivery services, banking, securities, insurance (which are invoiced based on defined billing periods), medical examination and treatment services, and other cases as guided by the Minister of Finance, invoices may be issued after data reconciliation. In such cases, the seller is permitted to attach a detailed list (appendix) of goods/services to the invoice. This list must be retained together with the invoice for review and reconciliation by the competent authoritiy.
  • The invoice must clearly state: “Attached List No. ..., dated .../.../....” The list must include: the seller’s name, tax code, and address; names of goods/services sold; quantity; unit price; amount; date of issuance; and name and signature of the person preparing the list. In cases where the seller declares value-added tax (VAT) under the credit method, the list must also include the applicable VAT rate and the corresponding VAT amount. The total payment amount must exactly match the amount stated on the VAT invoice. Goods and services sold must be listed in the order of their sale during the day. The list must also clearly state: “Attached to Invoice No. ..., dated .../.../....”

If the above conditions are satisfied, the company may issue invoices with an attached detailed list in accordance with prevailing regulations.

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