{"id":7433,"date":"2026-02-01T19:05:27","date_gmt":"2026-02-02T02:05:27","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7433"},"modified":"2026-02-05T00:37:33","modified_gmt":"2026-02-05T07:37:33","slug":"thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/","title":{"rendered":"Are sales bonuses for dealers subject to VAT?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In accounting and tax practice, handling sales bonuses and incentives for dealers remains a point of concern for businesses, especially the question of whether or not a value-added tax invoice must be issued. Based on current regulations in Decree 181\/2025\/ND-CP, the following content will clearly analyze the tax nature of sales bonuses to help businesses apply the correct regulations and minimize risks.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Wts6xy-WgHYjwJjGDhSco_pcbjqhNivn\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\" >Revenue not related to the sale of goods or provision of services.<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Ban_chat_khoan_ho_tro_dat_san_luong\" >The nature of output-based support<\/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\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\" >Is it necessary to issue a VAT invoice for sales bonuses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\" >Requirements for Accounting and Tax Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\" >Distinguish between sales bonuses and 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-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thuong-doanh-so-cho-dai-ly-co-chiu-thue-gtgt\/#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=\"Khoan_thu_khong_gan_voi_hoat_dong_ban_hang_cung_ung_dich_vu\"><\/span><b>Revenue not related to the sale of goods or provision of services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to point b, clause 1, Article 14 of Decree 181\/2025\/ND-CP, the VAT taxable value only includes revenue directly arising from the sale of goods or provision of services. Revenue not directly related to these two activities will not be included in the VAT calculation basis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Based on point b, clause 1, Article 14 of Decree 181\/2025\/ND-CP, it is stipulated that:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\u201c<\/span><span style=\"font-weight: 400;\">This excludes income unrelated to the sale of goods or provision of services by the business: income from monetary compensation (including compensation for land and assets on land when land is expropriated by a decision of a competent state agency), bonuses, third-party claims from insurance activities, collection fees, fees from state agencies for performing collection and disbursement activities on behalf of state agencies, and financial income.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">This regulation is an important basis for determining tax obligations for subsidies and bonuses received in addition to the selling price.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ban_chat_khoan_ho_tro_dat_san_luong\"><\/span><b>The nature of output-based support<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Suppose company A pays agent B 5,000,000 VND when the agent achieves a sales volume of 500kg and fulfills its payment obligations according to the contract. In this case, the payment is made after the commitment conditions are met, so it should be considered a conditional bonus, not incurred simultaneously with each specific sales transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This support is typically intended to offset operating costs, asset depreciation, or maintain brand image during the partnership. Since it does not reduce the unit price of each issued sales invoice, this amount is not considered a trade discount but is recorded as other financial income for the recipient.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_phai_lap_hoa_don_GTGT_doi_voi_thuong_doanh_so\"><\/span><b>Is it necessary to issue a VAT invoice for sales bonuses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on legal regulations and the consistent interpretation in practice:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sales bonuses are not subject to VAT invoicing because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not arising from the provision of goods or services at the time of payment;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not change the selling price already stated on the invoice;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It does not constitute revenue subject to VAT.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, the party paying the bonus is not required to issue a VAT invoice for this amount.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yeu_cau_ve_Chung_tu_ke_toan_%E2%80%93_thue\"><\/span><b>Requirements for Accounting and Tax Documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Even without issuing VAT invoices, businesses still need to ensure they have complete documentation to facilitate tax audits and inspections. Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The party paying the bonus should prepare a payment voucher or payment order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recipient of the reward: prepare a receipt as per regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The accompanying archived documents include: Economic contracts, notices or regulations on reward\/support programs, and minutes confirming sales volume or reward eligibility conditions.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_thuong_doanh_so_va_chiet_khau_thuong_mai\"><\/span><b>Distinguish between sales bonuses and trade discounts.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Confusing these two concepts is a common cause of errors in tax filing. They can be distinguished as follows:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Trade discount<\/b><\/td>\n<td style=\"text-align: center;\"><b>Sales bonus<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bulk purchase discount<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bonus payment upon fulfilling commitment requirements.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Time of application<\/span><\/td>\n<td><span style=\"font-weight: 400;\">When selling goods or at the end of the billing period.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">After the business period ends.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bill\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The invoice must be created or adjusted.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No VAT invoice issued.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduce the taxable value.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No impact on the tax base.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Document<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoices and payment documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Receipts and payment vouchers, and accompanying documents.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Understanding and correctly applying the regulations in Decree 181\/2025\/ND-CP will help businesses properly handle sales bonuses, thereby optimizing accounting processes, minimizing risks related to invoices and documents, and avoiding unnecessary disputes with tax authorities.<\/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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><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<p><b>Source:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP provides guidance on the Value Added Tax Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article <\/span><span style=\"font-weight: 400; color: #ff0000;\">Vietnam Law<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n &#8211; thu\u1ebf, vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, th\u01b0\u1edfng doanh s\u1ed1 cho \u0111\u1ea1i l\u00fd v\u1eabn l\u00e0 \u0111i\u1ec3m g\u00e2y nhi\u1ec1u b\u0103n kho\u0103n cho doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e2u h\u1ecfi: c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay kh\u00f4ng? D\u1ef1a tr\u00ean c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Ngh\u1ecb [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7434,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7433","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\/7433","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=7433"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7433\/revisions"}],"predecessor-version":[{"id":7490,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7433\/revisions\/7490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7434"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}