Official Letter No. 5282/CT-CS dated November 18, 2025, issued by the Tax Department regarding Value-Added Tax policy

• In cases where enforcement measures for suspension of invoice usage are being applied, and the taxpayer submits a written request to use invoices and falls under the circumstance in which the tax authority is required to issue invoices on a transaction-by-transaction basis in accordance with regulations, the tax authority shall issue e-invoices with the tax authority’s code for each transaction. The taxpayer shall be fully responsible for the accuracy of all information on each e-invoice issued with the tax authority’s code for each transaction. The issuance of invoices and the declaration for determining tax obligations in cases where the tax authority issues e-invoices with codes on a transaction-by-transaction basis shall comply with Clause 10, Article 1 of Decree No. 70/2025/NĐ-CP.
• In cases where enforcement measures for suspension of the use of invoices are being applied and the taxpayer submits a written request to use invoices in order to obtain revenue for paying workers’ salaries and for covering expenses necessary to ensure continuous business operations, the tax authority shall continue allowing the taxpayer to use invoices on a transaction-by-transaction basis, provided that the taxpayer immediately remits at least 18% of the revenue stated on each invoice used into the state budget in accordance with Point d, Clause 4, Article 34 of Decree No. 126/2020/NĐ-CP.

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