According to the regulations in Appendix 4 of Circular 39/2014/TT-BTC on invoices and documents:
Use invoices and supporting documents for goods and services used for promotions, advertising, samples, gifts, donations, and internal consumption by organizations declaring and paying VAT using the deduction method:
- For products, goods, and services used for promotional purposes as stipulated by commercial law, invoices must be issued. These invoices must state the name and quantity of the goods, clearly indicate that they are promotional items, advertising materials, or samples, and comply with the guidelines of the Value Added Tax (VAT) law.
- For goods and services used for giving, gifting, exchanging, paying as compensation to employees, and internal consumption, a VAT invoice (or sales invoice) must be issued. The invoice must include all the required details and calculate VAT as if it were an invoice for the sale of goods and services to customers.
Regulations in Article 7 of Circular 219/2013/TT-BTC regarding forms of promotion:
For promotional activities involving providing free samples of goods or services for customers to try, giving away goods or services free of charge, the taxable value of the samples is determined to be 0.
In the case where a company exports product samples for use as prototypes or for advertising:
- For products used for promotional purposes as stipulated by commercial law, the company must issue an invoice, stating the name and quantity of the goods, clearly indicating that they are promotional, advertising, or sample goods, and that the taxable value is determined to be zero.
- If goods used for promotional purposes do not comply with the provisions of commercial law, they must be declared and taxed as goods and services used for internal consumption, gifts, or donations.
Outstanding services at EXPERTIS
- Comprehensive Tax Accounting Services
- Auditing Services
- Social Insurance Services
- Legal Services
