{"id":7430,"date":"2026-02-01T18:33:59","date_gmt":"2026-02-02T01:33:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7430"},"modified":"2026-02-01T18:33:59","modified_gmt":"2026-02-02T01:33:59","slug":"xuat-hoa-don-chiet-khau-doanh-so-moi-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/","title":{"rendered":"Issue the latest sales discount invoice."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The application of trade discounts and value-added tax (VAT) reduction policies in the 2025-2026 period places high demands on businesses to understand and correctly implement regulations on invoice preparation and processing. To address practical difficulties, the Tay Ninh Provincial Tax Department issued Official Letter No. 4014\/TNI-QLDN2 dated December 30, 2025, which provides specific guidance on many related issues. This article summarizes and analyzes the key points that businesses need to pay attention to in order to comply with tax laws and regulations.<\/span><\/p>\n<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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/#Chinh_sach_giam_thue_GTGT_ap_dung_nam_2026\" >VAT reduction policy to be applied in 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/#Nghia_vu_dang_ky_chuong_trinh_chiet_khau_doanh_so\" >Obligation to register for the sales discount program<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/#Cach_lap_hoa_don_doi_voi_chiet_khau_thuong_mai_theo_doanh_so\" >How to invoice for sales-based trade discounts.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/#Nguyen_tac_the_hien_chiet_khau_tren_hoa_don\" >Principles for showing discounts on invoices<\/a><\/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\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/#Cac_phuong_an_xu_ly_hoa_don_khi_phat_sinh_chiet_khau_doanh_so\" >Options for handling invoices when sales discounts are incurred.<\/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\/xuat-hoa-don-chiet-khau-doanh-so-moi-nhat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chinh_sach_giam_thue_GTGT_ap_dung_nam_2026\"><\/span><b>VAT reduction policy to be applied in 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the guidelines in Official Letter No. 4014\/TNI-QLDN2, the VAT reduction in 2026 will be implemented based on Government Decree No. 174\/2025\/ND-CP dated June 30, 2025, and National Assembly Resolution No. 204\/2025\/QH15. Businesses need to accurately identify the groups of goods and services eligible for the tax reduction in order to apply the appropriate tax rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, goods and services currently subject to VAT under Article 10% will have their tax reduced, except for certain specific sectors such as telecommunications, finance and banking, securities, insurance, real estate business, and products and services subject to excise tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax reduction rate applied varies depending on the method of calculating VAT used by the taxpayer:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses declaring VAT using the deduction method: the VAT rate for goods and services eligible for reduction will be 8%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses declaring VAT using the direct method based on revenue: a reduction of 20% is granted, with a rate of % used to determine the VAT payable when issuing invoices for goods and services eligible for preferential treatment.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nghia_vu_dang_ky_chuong_trinh_chiet_khau_doanh_so\"><\/span><b>Obligation to register for the sales discount program<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One of the issues frequently raised by businesses is whether sales discount programs are required to be registered with the state trade management agency. In response to this, the Tay Ninh Provincial Tax Department clarified in Official Letter No. 4014\/TNI-QLDN2 that administrative procedures related to trade promotion are not within the scope of the tax authority&#039;s professional guidance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accordingly, businesses should proactively contact the Department of Industry and Trade in the locality where the program is implemented for specific guidance, based on current legal regulations on trade promotion. Determining whether the discount is a regular trade discount or a form of promotion will directly affect the obligation to register or notify the relevant specialized management agency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_doi_voi_chiet_khau_thuong_mai_theo_doanh_so\"><\/span><b>How to invoice for sales-based trade discounts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on the regulations in Decree No. 123\/2020\/ND-CP and Decree No. 70\/2025\/ND-CP, the issuance of invoices in cases where trade discounts arise must strictly adhere to principles to ensure transparency and accuracy in tax management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_the_hien_chiet_khau_tren_hoa_don\"><\/span><b>Principles for showing discounts on invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Clause 6, Point d, Article 10 of Decree 123\/2020\/ND-CP, when businesses apply trade discounts to customers or implement promotional programs in accordance with the law, this discount must be clearly shown on the invoice. The VAT taxable price is the adjusted price after deducting the discount, i.e., the value excluding VAT after deduction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phuong_an_xu_ly_hoa_don_khi_phat_sinh_chiet_khau_doanh_so\"><\/span><b>Options for handling invoices when sales discounts are incurred.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In cases where discounts are determined based on the volume or sales of goods and services consumed, businesses can choose one of the following two methods of processing:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct discount adjustment on the invoice of the last purchase or the next period: The total discount amount is deducted directly from the sales invoice or service provision invoice, provided that the discount amount does not exceed the value stated on the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate adjustment invoice: Businesses must issue a downward adjustment invoice accompanied by a detailed list of related invoices, clearly stating the adjusted amount and the corresponding adjusted VAT. This list must be kept by the business and presented upon request from the tax authorities or other competent agencies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Based on the adjusted invoice issued, both the seller and the buyer are responsible for declaring adjustments to revenue, output VAT, and input VAT in the tax period in which the adjusted invoice was issued, in accordance with the instructions in Official Letter No. 4014\/TNI-QLDN2 dated December 30, 2025, from the Tay Ninh Provincial Tax Department.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <span style=\"color: #ff0000;\"><i><span style=\"font-weight: 400;\">Article by LuatVietnam<\/span><\/i><\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0169ng nh\u01b0 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) trong giai \u0111o\u1ea1n 2025\u20132026 \u0111\u1eb7t ra y\u00eau c\u1ea7u cao \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong vi\u1ec7c hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n. Nh\u1eb1m th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc th\u1ef1c ti\u1ec5n, C\u1ee5c Thu\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7430","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\/7430","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7430"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7430\/revisions"}],"predecessor-version":[{"id":7432,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7430\/revisions\/7432"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7431"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}