{"id":444,"date":"2023-06-05T16:03:46","date_gmt":"2023-06-05T16:03:46","guid":{"rendered":"https:\/\/thunderdragon.vn\/?p=444"},"modified":"2023-08-21T02:30:30","modified_gmt":"2023-08-21T02:30:30","slug":"instruction-for-issuing-invoice-with-a-reduced-vat-rate-of-2-according-to-decree-no-15-2022-nd-cp","status":"publish","type":"post","link":"https:\/\/thunderdragon.vn\/en\/instruction-for-issuing-invoice-with-a-reduced-vat-rate-of-2-according-to-decree-no-15-2022-nd-cp\/","title":{"rendered":"Instruction for issuing invoice with a reduced VAT rate of 2% according to Decree No. 15\/2022\/ND-CP"},"content":{"rendered":"<p><span style=\"color: #ff6600; font-family: arial, helvetica, sans-serif;\"><strong>Official letter No. 2121\/TCT-CS dated 29 May 2023 of the General Department of Taxation guiding the issuance of invoice for a reduced 2% VAT according to Decree No. 15\/2022\/ND-CP (effective from 1 Feb 2022 to 31 Dec 2022)<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Issuing invoice with a reduced VAT rate of 2% in some specific cases are guided as follows:<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">1. In case goods and services are eligible for VAT reduction according to Decree 15\/2022\/ND-CP, after 31 Dec 2022, errors are found that requiring an invoice for adjustment or replacement:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">If it does not affect the value of goods and VAT or <strong>adjust the taxable price<\/strong>, the adjusted or replaced invoice shall apply the VAT rate of 8%.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">If <strong>errors in quantity<\/strong> of goods lead to <strong>errors in value of goods and VAT<\/strong>, the adjusted or replaced invoice shall apply the VAT rate as prescribed at the time of making the adjusted or replaced invoice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">2. In case of goods purchased in 2022 at the tax rate of 8%, after 31 Dec 2022, the buyer returns the goods due to improper specifications and quality, the seller shall issue invoice to return the goods to reduce or replace the issued invoice with the VAT rate of 8%, the seller and the buyer have an agreement to clearly state the returning goods.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">3. In case the seller applies the form of commercial discount for customers and for the commercial discount of goods eligible for VAT reduction at the rate of 8% sold in 2022, but invoice showing the commercial discount content is issued from 1 Jan 2023, then:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">If the discount amount is made on the last purchase or the next period after 31 Dec 2022, the discount amount of the sold goods shall apply the VAT rate as prescribed at the time of making the invoice.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">If the discount amount is made at the end of the discount program (period) after 31 Dec 2022, the seller shall issue an adjusted invoice and apply the VAT rate of 8% at the time of sale.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">4. In case of revenue arising from 1 Feb 2022 to 31 Dec 2022 of enterprise selling goods or providing services (subject to VAT reduction according to Decree 15\/2022\/ND-CP) and construction and installation activities with a time of acceptance, handover of works, work items, completed construction and installation volumes, regardless of whether money has been collected or not but issue invoices after 31 Dec 2022:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Shall apply VAT reduction according to Decree 15\/2022\/ND-CP; and<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Being in the case of making invoices at the wrong time and being administratively handled for this act.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><span style=\"text-decoration: underline;\">Download file:<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><a href=\"https:\/\/thunderdragon.vn\/wp-content\/uploads\/2023\/06\/2121_TCT-CS_Huong-dan-xuat-hoa-don-giam-thue-GTGT.pdf\">2121_TCT-CS_Huong dan xuat hoa don giam thue GTGT<\/a><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Official letter No. 2121\/TCT-CS dated 29 May 2023 of the General Department of Taxation guiding the issuance of invoice for a reduced 2% VAT according to Decree No. 15\/2022\/ND-CP (effective from 1 Feb 2022 to 31 Dec 2022) &nbsp; Issuing invoice with a reduced VAT rate of 2% in some specific cases are guided as<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-444","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - 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