Official Letter No. 599/CTHBI-TTHT Regarding the Issuance of Service Invoices

GENERAL TAX DEPARTMENT HOA BINH PROVINCIAL TAX DEPARTMENT No: 599 /CTHBI-TTHT Regarding the Timing of Issuing Service Invoices

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hoa Binh, February 26, 2025

To:	TMC Vietnam Trading and Service Joint Stock Company Tax Code: 0104313737 Address: Lot CN-19, Tien Tien Industrial Cluster, Quang Tien Commune, Hoa Binh City, Hoa Binh Province.

The Hoa Binh Provincial Tax Department has received Official Letter No. 130225/CV-TMC dated February 13, 2025, from TMC Vietnam Trading and Service Joint Stock Company (referred to as the Company) requesting clarification regarding the timing of issuing invoices for laundry services. In response, the Tax Department provides the following opinion:

According to Clause 2, Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government on invoices and documents:

Article 9. Timing of Issuing Invoices

2. The timing for issuing invoices for service provision is when the service is completed, regardless of whether the payment has been received or not. In cases where the service provider collects payment before or during the service provision, the timing of issuing the invoice is when the payment is collected (excluding cases where a deposit or advance payment is made to secure the performance of contracts for services such as accounting, auditing, financial consultancy, tax consultancy, valuation, survey, technical design, supervision consultancy, and investment project preparation).

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4. The timing of issuing invoices for specific cases is as follows:

a) For services with large quantities, frequently occurring, requiring time for data reconciliation between the service provider and the customer or partner, such as services supporting air transport, aviation fuel supply to airlines, electricity services (excluding those specified in Point h of this Clause), water, television services, postal services (including agency services, collection, and disbursement services), telecommunications services (including value-added telecommunications services), logistics services, information technology services (excluding those in Point b of this Clause), which are sold by a certain period, the timing for issuing invoices is when the data reconciliation is completed between the parties, but no later than the 7th of the month following the service provision or no later than 7 days from the end of the agreed period. The agreed period for calculating the quantity of goods and services provided is based on the agreement between the seller and the buyer.

Based on the regulations above and the details provided in the query:

The timing for issuing invoices under Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP applies to the specific cases listed in this point.

The Company is advised to base its actions on the above regulations and compare them with actual conditions to comply accordingly.

The Hoa Binh Provincial Tax Department responds to inform the Company and ensure proper compliance.

Recipients: As above; Tax Sub-departments of districts and areas; Departments of NVDTpC, TTKT1, KTNB; Director, Deputy Directors; Website of the Tax Department; File: VT, TTHT (03b).

On behalf of the DIRECTOR Deputy Director   Nguyen Thi Huong Nga

See details here.