Official Letter No. 4169/CT-CS dated October 2, 2025, issued by the Tax Department regarding the time of invoice issuance

For services specified at Point b, Clause 6, Article 1 of Decree No. 70/2025/NĐ-CP and Clause 1, Article 6 of Circular No. 32/2025/TT-BTC, the time of invoice issuance shall be the time of completion of data reconciliation between the parties, but no later than the 7th day of the month following the month in which the service is provided, or no later than 7 days from the end of the conventional period (the conventional period being the basis for calculating the quantity of goods or services supplied as agreed between the seller of goods or provider of services and the purchaser).

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