Official Letter No. 1802/CTH-QLDN3 dated September 03, 2025 of the Can Tho Tax Department regarding commercial discount invoices

For commercial discount invoices based on quantity or sales revenue, a separate invoice shall be issued. This invoice serves as an adjustment invoice for previously issued invoices, used to reflect the difference in amounts, and is not recorded as sales revenue already recognized. Accordingly, in the Electronic Invoice System of the General Department of Taxation (https://hoadondientu.gdt.gov.vn/), the line “Total amount before VAT” displays the commercial discount amount, while the line “Total commercial discount amount” displays as 0.

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