The Department of Taxation's letter No. 2193/CT-CS (April 8, 2026) specifies VAT invoice guidance: TIN not required for buyers without one. Sales discounts require VAT refunds and additional declarations for returned goods. Corrections for missing input VAT may be submitted prior to audits, impacting tax payable or refundable VAT.
Vietnam: Official Guidance on VAT, Invoicing, Sales Discounts, Returned Goods, and Input VAT Corrections
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Author: Ema Stamenković
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Content accuracy validation date:
13.05.2026
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08:19h
The Department of Taxation's official letter No. 2193/CT-CS, dated April 8, 2026, offers guidance on VAT policy and invoices, highlighting the following important points:
Issuing invoices for collecting efforts on behalf of state authorities with authorization:
- The tax identification number (TIN) does not need to be displayed on the invoice if the buyer does not have one. According to clause 14, article 10 of Decree No. 123/2020/ND-CP, in some situations involving the sale of goods or the provision of services to individual customers, the buyer's name and address are not necessary on the invoice.
- If a TIN or personal identification number is supplied by the buyer, it needs to be mentioned on the invoice.
Tax policy regarding sales discounts and returned products: In the event that a taxpayer receives a VAT refund for exported goods that are later returned, the taxpayer is required to:
- Submit an additional tax declaration in compliance with Decree No. 126/2020/ND-CP, Article 7, and Article 47 of the Law on Tax Administration; and
- Pay a late payment fee in line with article 59 of the Law on Tax Administration and article 21 of Circular No. 80/2021/TT-BTC, calculated from the date the State Treasury disbursed the refund, or offset the refund against state budget revenues. Repay the refunded VAT amount corresponding to the returned exported goods.
Declaration of VAT invoices with missing input: Before the tax authorities issue a tax audit or tax inspection judgment, a business may submit corrections if it finds errors or omissions in declared input VAT. The following declaration has to be made:
- The taxpayer must file a supplementary declaration for the original month or quarter If the correction raises the tax payable or lowers the refundable VAT of the original period;
- If the correction only affects the carry-forward VAT amount or lowers the tax payable, the taxpayer must file the correction in the period in which the error is found.
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