Answer:
Regarding Date of an invoice for construction and installation under Point 2a, Article 16, Chapter 3 of Circular 39/2014 / TT / BTC is the date of an invoice for construction and installation is the day on which the finished work or item is accepted and transferred, whether money is paid or not. Details are as follows:
In case goods are delivered several times or a completed item or stage is transferred at a time, an invoice shall be issued for each time.
In case of an organization that sells real estate or builds infrastructure, houses for sale and collects money according to the project progress or payment schedule in the contract, the date of the invoice is the paymet date.