Official Letter No. 4421/TSC3-QLDN2 dated August 26, 2025, of Dong Nai Province Tax Department – Dong Nai Base Tax Office No. 3 regarding the time of issuance of invoices for transportation services is as follows:

by KMC Consulting Company Limited

In the case where the Company provides road freight transportation services, the time of issuance of invoices shall be implemented as follows:

  • If the Company’s freight transportation service activities meet the conditions for logistics service business as prescribed in Decree No. 163/2017/NĐ-CP and the services are provided in large quantities, occur frequently, and require time for data reconciliation with customers, then the time of issuance of invoices is 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 provision arises, or no later than 7 days from the end of the agreed-upon period in accordance with Point b Clause 6 Article 1 of Decree No. 70/2025/NĐ-CP.
  • If the Company does not meet the conditions for logistics service business as mentioned above, the time of issuance of invoices is the time of completion of service provision in accordance with Point a Clause 6 Article 1 of Decree No. 70/2025/NĐ-CP.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn