Official Letter No. 3514/CT-CS dated 29 May 2026 issued by the Tax Department regarding invoices and supporting documents

Where a company implements a year-end trade discount program based on the volume or turnover of goods sold to customers, the discount amount relating to goods already sold may be adjusted on the sales invoice of the final purchase transaction or the subsequent billing period, provided that the discount amount does not exceed the value of goods stated on the invoice of the final purchase transaction or the subsequent billing period.

Alternatively, the company may issue an adjustment invoice accompanied by a detailed schedule specifying the invoice numbers subject to adjustment, the adjustment amounts, and the adjusted tax amounts. The schedule must be retained by the enterprise and presented upon request by the tax authority or other competent state authorities.

Based on the adjustment invoice, both the seller and the buyer shall declare adjustments to purchase and sales revenue, output VAT, and input VAT in the tax period in which the adjustment invoice is issued.

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