{"id":224,"date":"2025-05-09T15:27:59","date_gmt":"2025-05-09T08:27:59","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=64"},"modified":"2025-05-09T15:27:59","modified_gmt":"2025-05-09T08:27:59","slug":"ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/","title":{"rendered":"VAT declaration for branches outside the province: Separate declaration or joint declaration with the parent company?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\" >Regulations on VAT declaration for centralized accounting companies<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te\" >Real life example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\" >Regulations on VAT declaration for branches selling goods themselves<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Vi_du_thuc_te-2\" >Real life example:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\" >VAT declaration with Business Cooperation Contract<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\" >Notes when performing and consequences if declaring incorrectly<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Mot_so_vi_du_xu_phat_thuong_gap\" >Some common examples of penalties:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/ke-khai-thue-gtgt-doi-voi-chi-nhanh-ngoai-tinh-ke-khai-rieng-hay-chung-voi-cong-ty-me\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"ftoc-heading-1\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Cong_ty_hach_toan_tap_trung\"><\/span><b>Regulations on VAT declaration for centralized accounting companies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>According to the guidance of the Tax Department, in case a company switches to a centralized accounting model at the head office, the company can declare VAT centrally for all activities of its branches, including branches in other provinces. However, the company needs to meet the following conditions:<\/p>\n<ul>\n<li aria-level=\"1\"><b>Issue output VAT invoices<\/b>\u00a0for production and business activities of the branch.<br \/>\n<b>Ensure eligibility for input VAT deduction<\/b>\u00a0for branch operations.<\/li>\n<\/ul>\n<p>In addition, the company must\u00a0<b>local VAT allocation<\/b>\u00a0where there is a production facility as prescribed in\u00a0<b>Article 12, Article 13 Circular 80\/2021\/TT-BTC<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-65\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/05\/Ke-khai-thue-GTGT-doi-voi-Chi-nhanh-ngoai-tinh-Ke-khai-rieng-hay-chung-voi-cong-ty-me.png\" alt=\"\" width=\"768\" height=\"576\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te\"><\/span><b>Real life example:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>If the parent company has branches in province B and these branches all use invoices issued by the parent company, the company can declare taxes jointly at the head office and allocate taxes to province B if it fully meets the conditions for input tax deduction.<\/p>\n<h3 id=\"ftoc-heading-2\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ke_khai_thue_GTGT_doi_voi_Chi_nhanh_tu_ban_hang\"><\/span><b>Regulations on VAT declaration for branches selling goods themselves<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In contrast to the centralized accounting model, if a branch directly sells goods and uses invoices registered with the tax authority, the branch will have to\u00a0<b>self-accounting for output and input VAT<\/b>\u00a0of yours. Then, the branch will\u00a0<b>Declare and pay VAT to the tax authority directly managing the branch<\/b>.<\/p>\n<p>This means that the branch must fully perform tax declaration and payment procedures separately at the tax authority of the province where the branch operates.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te-2\"><\/span><b>Real life example:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>A branch in province C, if it sells goods by itself and uses invoices issued by the branch, will need to declare taxes separately and pay taxes to the tax authority of province C.<\/p>\n<h3 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_voi_Hop_dong_hop_tac_kinh_doanh\"><\/span><b>VAT declaration with Business Cooperation Contract<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For companies that sign a business cooperation contract (BCC) with an organization but do not establish a separate legal entity, the company will have to\u00a0<b>separate VAT declaration<\/b>\u00a0of the business cooperation contract as agreed in the contract.<\/p>\n<p>The company should note that, even though the branch does not establish its own legal entity, it must still comply with the regulations on separate tax declaration for business cooperation contracts, to ensure transparency and compliance with regulations.<\/p>\n<h3 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Luu_y_khi_thuc_hien_va_hau_qua_neu_ke_khai_sai\"><\/span><b>Notes when performing and consequences if declaring incorrectly<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Enterprises need to pay special attention when declaring VAT for branches outside the province. Incorrect or incomplete declaration can lead to serious consequences, including administrative penalties. According to\u00a0<b>Decree 125\/2020\/ND-CP<\/b>If a business makes false declarations, the fine can range from\u00a0<b>2-5 million VND<\/b>\u00a0depending on the severity of the violation.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Mot_so_vi_du_xu_phat_thuong_gap\"><\/span><b>Some common examples of penalties:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">Enterprises that incorrectly declare tax payable or fail to allocate tax according to regulations will be penalized according to specific penalty levels of Decree 125.<\/li>\n<li aria-level=\"1\">If there is intentional fraud in tax declaration, the penalty may be higher and will affect the company&#039;s reputation.<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In summary, VAT declaration for branches outside the province depends on the company&#039;s accounting model and the branch&#039;s operations. Enterprises need to clearly understand the regulations on general or separate tax declaration for each situation to ensure compliance with the law and avoid unnecessary legal risks.<\/p>\n<p>To protect the interests of businesses, it is very important to master the tax regulations. Businesses should proactively determine their tax declaration model and follow the correct steps according to the law.<\/p>\n<p><b>References<\/b>:<\/p>\n<ul>\n<li aria-level=\"1\">Circular 80\/2021\/TT-BTC, dated September 29, 2021, guiding the implementation of the Law on Tax Administration 2019.<\/li>\n<li aria-level=\"1\">Decree 125\/2020\/ND-CP, dated October 19, 2020, regulating administrative sanctions for tax violations.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Quy \u0111\u1ecbnh k\u00ea khai thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi C\u00f4ng ty h\u1ea1ch to\u00e1n t\u1eadp trung Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty chuy\u1ec3n sang m\u00f4 h\u00ecnh h\u1ea1ch to\u00e1n t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, c\u00f4ng ty c\u00f3 th\u1ec3 khai thu\u1ebf GTGT t\u1eadp trung cho to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c chi nh\u00e1nh, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=224"}],"version-history":[{"count":0,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/224\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/1687"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=224"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}