by KMC Consulting Company Limited

Where goods or services are given as gifts in accordance with applicable laws, the enterprise may issue a single invoice reflecting the total value of the gifted goods or services together with an attached detailed list. The invoice must clearly state: “Attached with List No. … dated …”. The list must contain the company’s name, tax identification number (TIN), and address; the name of goods or services; quantity; unit price; sales value of goods or services; date of preparation; and the name and signature of the preparer. Where the company applies the VAT credit method, the list must also include the items “VAT rate” and “VAT amount”. The total payment amount on the list must correspond to the amount stated on the VAT invoice. Goods and services listed in the schedule must be arranged in the order in which they are supplied during the day. The list must clearly state: “Attached with Invoice No. … dated …”.
Where an invoice is issued separately for each gift recipient, the invoice must contain all mandatory information as prescribed in Article 10 of Decree No. 123/2020/ND-CP, as amended by Point (b), Clause 7, Article 1 of Decree No. 70/2025/ND-CP.

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Official Letter No. 8879/HYE-QLDN2 of 2026 issued by the Hung Yen Provincial Tax Authority on 10 June 2026 provides guidance on invoicing for goods given as gifts