{"id":7466,"date":"2026-02-03T18:37:34","date_gmt":"2026-02-04T01:37:34","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7466"},"modified":"2026-02-05T00:12:21","modified_gmt":"2026-02-05T07:12:21","slug":"xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/","title":{"rendered":"How to issue discount invoices when reducing VAT in 2026"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the context of ongoing adjustments to tax policies aimed at supporting production and business activities, the implementation of trade discounts and the application of value-added tax (VAT) reductions in 2025 and 2026 place high demands on businesses regarding the accuracy of invoice preparation and management. To standardize implementation, the Tay Ninh Provincial Tax Department issued Official Letter No. 4014\/TNI-QLDN2 dated December 30, 2025, providing specific guidance on related matters. Below are the key points businesses need to understand to comply with legal regulations.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1_ucKmYRZAzsCQtQDO1coABwJJ98X0s1g\/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_76 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-khi-giam-thue-gtgt\/#Chinh_sach_giam_thue_GTGT_ap_dung_trong_nam_2026\" >The VAT reduction policy will 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-khi-giam-thue-gtgt\/#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-khi-giam-thue-gtgt\/#Cach_lap_hoa_don_doi_voi_khoan_chiet_khau_thuong_mai\" >How to invoice for 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-khi-giam-thue-gtgt\/#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-khi-giam-thue-gtgt\/#Phuong_an_xu_ly_hoa_don_khi_phat_sinh_chiet_khau_theo_doanh_so\" >Procedure for handling invoices when sales discounts are applied.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-chiet-khau-khi-giam-thue-gtgt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chinh_sach_giam_thue_GTGT_ap_dung_trong_nam_2026\"><\/span><b>The VAT reduction policy will 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, as well as the corresponding applicable tax rates.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, goods and services currently subject to VAT under Article 10% will be subject to tax reduction policies, except for certain specific sectors such as telecommunications, finance and banking, securities, insurance, real estate business, and items subject to excise tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax reduction amount is determined depending on the VAT calculation method that the business is applying:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For businesses that calculate taxes 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 that calculate VAT using the % method on revenue, when issuing invoices for goods and services eligible for tax reduction, the percentage rate (%) used to calculate VAT will be reduced by 20% compared to the currently applied rate.<\/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;\">Regarding the implementation of sales discount programs, many businesses are concerned about whether they need to register with the state management agency for trade. According to the response in Official Letter No. 4014\/TNI-QLDN2, the Tay Ninh Provincial Tax Department stated that this is a matter within its specialized management scope. Therefore, businesses should proactively contact the Department of Industry and Trade where their headquarters are located for specific guidance in accordance with the law on trade promotion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Determining whether a discount is a regular trade discount or considered a form of promotion is crucial for fulfilling the obligation to register or notify the program with the competent authority.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_doi_voi_khoan_chiet_khau_thuong_mai\"><\/span><b>How to invoice for 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 when trade discounts arise must comply with strict principles to ensure transparency and consistency 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 point d, clause 6, Article 10 of Decree 123\/2020\/ND-CP, when a business provides a trade discount to customers or applies a promotional program in accordance with the law, this discount must be clearly shown on the invoice. The VAT taxable price is determined as the price after deducting the discount, corresponding to the amount excluding tax.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_an_xu_ly_hoa_don_khi_phat_sinh_chiet_khau_theo_doanh_so\"><\/span><b>Procedure for handling invoices when sales discounts are applied.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For discounts determined based on the quantity or sales volume of goods or services achieved, businesses can choose one of the following two treatment methods:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct adjustment on the invoice of the last purchase or the next period: The total discount amount from previous transactions is deducted directly from the sales invoice of the last purchase or the next period. In this case, it must be ensured that the discount value does not exceed the total value of goods and services recorded on the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjustment Invoice Issuance: Businesses issue adjustment invoices, accompanied by a detailed list of the original invoices requiring adjustment, the discount amount, and the corresponding VAT amount. This list must be kept at the business for inspection and auditing purposes when requested by the tax authorities or other competent state agencies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Based on the adjusted invoice already issued, the seller and the buyer shall declare adjustments to revenue, output VAT, and input VAT in the period in which the adjusted invoice was issued, following 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<h2><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><\/h2>\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><strong>Source:<\/strong> <em><span style=\"color: #ff0000;\">Article by LuatVietnam<\/span><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>In the context of ongoing adjustments to tax policies aimed at supporting production and business activities, the implementation of trade discounts and the application of value-added tax (VAT) reductions in 2025 and 2026 places high demands on businesses regarding [\u2026]<\/p>","protected":false},"author":4,"featured_media":7467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7466","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\/7466","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=7466"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7466\/revisions"}],"predecessor-version":[{"id":7482,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7466\/revisions\/7482"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7467"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}