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Decree 41 removes separate invoicing requirements for reduced VAT of 8% and an Official Letter clarifying required invoices for export customs declarations.

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Decree 41 removes separate invoicing requirements for reduced vat of 8% and an official letter clarifying required invoices for export customs declarations

Decree 41 abolishes requirements to separate invoicing of goods/ services entitled to reduced VAT of 8%

On 20 June 2022, the Vietnamese Government issued Decree 41/2022/ND-CP amending some provisions of Decree 15/2022/ND-CP dated 28 January 2022 on the reduction of VAT to 8% in 2022.

Notably, the Decree abolishes requirements to issue separate invoices for goods and services entitled to a 2% VAT reduction under Decree 15/2022/ND-CP, and stipulates additional invoicing requirements as follows:

  • When a taxpayer declares VAT under the deduction method, the VAT invoice must specify the tax rate applicable to each good and service when selling goods or providing services at different tax rates.
  • Where a taxpayer declares VAT under the direct method (or percentage of revenue), the sales invoices must specify the reduced amount.

Decree 41 was effective from 20 June 2022.

From 1 February 2022 (the effective date of Decree 15 reducing VAT to 8%) to 20 June 2022, enterprises issuing VAT invoices according to the above provisions (i.e. one invoice for goods and services at different tax rates) are still entitled to VAT reduction. They are not required to adjust these invoices and are not subject to tax and invoice administration penalties.

Official Letter clarifies requirements for invoices for export customs declarations

The specific type of invoice is required for customs declarations and the timing for invoice issuance are areas of confusion and common questions raised by exporters.

To clarify these matters, on 3 June 2022, the General Department of Customs issued Official Letter 2054/TCHQ-GSQL guiding the use of invoices for export customs declarations.

Required invoices for export custom declarations:

According to the prevailing regulations, customs documents for exported goods include commercial invoices or equivalent documents which means VAT e-invoices are not required to undertake customs procedures.

Timing for issuing invoices for exported goods:

VAT e-invoices are to be issued following Vietnamese law, with commercial invoices used for customs purposes following international practices. The issue time of these two types of invoices is different, in particular:

  • Commercial invoices are to be issued before undertaking customs procedures.
  • VAT e-invoices for exported goods are to be issued after the customs declarations are complete.

The guidance in this Official Letter has cleared up confusing matters regarding invoices for exported goods. Exporters are encouraged to review and ensure that their process and timing are compliant with the regulations.


Contact our teams for expert support and further information on managing corporate compliance in Vietnam.

Thao Do, Accounting Director | Email:

Matthew Lourey, Managing Partner | Email:

Updated on July 3, 2022

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