{"id":8032,"date":"2026-03-30T00:23:17","date_gmt":"2026-03-30T07:23:17","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8032"},"modified":"2026-04-01T18:29:19","modified_gmt":"2026-04-02T01:29:19","slug":"cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/","title":{"rendered":"Processing invoices according to Official Letter 802\/QNI-QLDN1 regarding trade discounts."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Handling discounts incurred in 2025 but invoiced in early 2026 often causes confusion for accounting departments. To resolve this issue, the Quang Ninh Provincial Tax Department has issued regulations. <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-802-qni-qldn1-2026-huong-dan-chinh-sach-thue-doi-voi-chiet-khau-thuong-mai-ra-sao-138072718.html\" target=\"_blank\" rel=\"noopener\">Official Document 802\/QNI-QLDN1<\/a><\/span><\/strong> Regarding trade discounts as of March 5, 2026, this is an important legal document that helps businesses standardize the process of issuing electronic invoices, optimize corporate income tax costs, and accurately reflect their financial picture.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1aWUqqNMfJWt48cIEsMxidSlCiOKlcC7j\/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\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Nguyen_tac_khoi_tao_hoa_don_chiet_khau_theo_Cong_van_802QNI-QLDN1\" >Principles for creating discount invoices according to Official Letter 802\/QNI-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#The_hien_noi_dung_tren_hoa_don\" >Showing the content on the invoice<\/a><\/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\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Phuong_thuc_lap_hoa_don_dieu_chinh\" >Adjustment invoicing method<\/a><\/li><\/ul><\/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\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Hach_toan_ke_toan_va_xac_dinh_ky_doanh_thu\" >Accounting and revenue period determination<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doi_voi_doanh_nghiep_ap_dung_Thong_tu_2002014TT-BTC\" >For businesses applying Circular 200\/2014\/TT-BTC<\/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\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doi_voi_doanh_nghiep_ap_dung_Thong_tu_1332016TT-BTC\" >For businesses applying Circular 133\/2016\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Chinh_sach_thue_TNDN_va_dieu_kien_khau_tru_theo_Luat_moi\" >Corporate income tax policy and deduction conditions under the new law.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Doanh_thu_tinh_thue_TNDN\" >Taxable revenue for corporate income tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#03_Dieu_kien_de_khoan_chiet_khau_duoc_tru\" >03 Conditions for the discount to be deducted<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Ke_khai_thue_GTGT_doi_voi_hoa_don_dieu_chinh\" >VAT declaration for adjustment invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#Loi_khuyen_cho_ke_toan_khi_thuc_hien_Cong_van_802QNI-QLDN1\" >Advice for accountants when implementing Official Letter 802\/QNI-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-802-qni-qldn1-ve-chiet-khau-thuong-mai\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_khoi_tao_hoa_don_chiet_khau_theo_Cong_van_802QNI-QLDN1\"><\/span><b>Principles for creating discount invoices according to Official Letter 802\/QNI-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8035\" aria-describedby=\"caption-attachment-8035\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8035\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg\" alt=\"Nguy\u00ean t\u1eafc kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nguyen-tac-khoi-tao-hoa-don-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8035\" class=\"wp-caption-text\">Principles for invoicing according to Official Letter 802\/QNI-QLDN1 on trade discounts<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In business, discount policies aimed at boosting sales are very common. However, for these discounts to be considered legitimate expenses, businesses need to comply with regulations regarding invoice formats.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_hien_noi_dung_tren_hoa_don\"><\/span><b>Showing the content on the invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to the regulations at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">Decree 123\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (Article 10, Clause 6, Point d), when applying trade discounts, this must be clearly stated on the invoice. The VAT taxable price is the price after deducting the agreed-upon discount. This ensures that the business only fulfills its tax obligations on the actual revenue received.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_thuc_lap_hoa_don_dieu_chinh\"><\/span><b>Adjustment invoicing method<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the guidance of Official Letter 802\/QNI-QLDN1 on trade discounts and amendments at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\">Decree 70\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">The invoicing process is divided into the following scenarios:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase-by-purchase discount: The discount amount is deducted directly from the invoice for that particular order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales\/Quantity Discount: The discount amount will be adjusted on the invoice for the last purchase or the next period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a separate adjustment invoice: If the discount amount is greater than the value of the goods on the final invoice, the business must create a separate adjustment invoice along with a detailed list of previous invoices for comparison.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_va_xac_dinh_ky_doanh_thu\"><\/span><b>Accounting and revenue period determination<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8034\" aria-describedby=\"caption-attachment-8034\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8034\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg\" alt=\"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ef3 doanh thu theo C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Hach-toan-ke-toan-va-xac-dinh-ky-doanh-thu-theo-Cong-van-802_QNI-QLDN1-ve-chiet-khau-thuong-mai-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8034\" class=\"wp-caption-text\">Accounting and revenue period determination according to Official Letter 802\/QNI-QLDN1 on trade discounts.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the key points of Circular 802\/QNI-QLDN1 regarding trade discounts is clarifying the timing of revenue deduction recognition between 2025 and 2026. This applies to units currently using such discounts.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\">The synchronization of this data will be handled meticulously by experts to avoid errors during the final settlement process.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_Thong_tu_2002014TT-BTC\"><\/span><b>For businesses applying Circular 200\/2014\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The deduction is tracked through account 521. The accounting year is determined based on the date of issuance of the Financial Statements:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Before issuing the 2025 financial statements: If the discount for goods sold in 2025 is determined before closing the books and issuing the financial statements, the accountant will record a reduction in revenue in 2025 (Adjustment event after the end of the accounting period).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">After the 2025 financial statements are released: If the invoice is issued after the 2025 financial statements have been submitted, this deduction will be accounted for in the business results of 2026.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_ap_dung_Thong_tu_1332016TT-BTC\"><\/span><b>For businesses applying Circular 133\/2016\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Small and medium-sized enterprises (SMEs) directly account for transactions in account 511. However, the principle of timing based on the issuance of financial statements remains consistent and appropriate to ensure uniformity.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_thue_TNDN_va_dieu_kien_khau_tru_theo_Luat_moi\"><\/span><b>Corporate income tax policy and deduction conditions under the new law.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that the discount granted under Official Letter 802\/QNI-QLDN1 regarding trade discounts is not disallowed by the tax authorities during tax settlement, businesses need to pay attention to the regulations in the Corporate Income Tax Law No. 67\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_thu_tinh_thue_TNDN\"><\/span><b>Taxable revenue for corporate income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Revenue is the total amount of money from the sale of goods and services (including surcharges and additional fees). The method of determination depends on the VAT calculation method:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table for determining revenue based on tax calculation method.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tax calculation method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Basis for determining revenue<\/b><\/td>\n<td style=\"text-align: center;\"><b>Notes on VAT<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deduction method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The selling price excludes VAT.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Excluding VAT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Direct method<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Total payment amount<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Including VAT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Through the comparison table above, businesses can see the significant differences in determining revenue value as the basis for calculating corporate income tax. Businesses can also seek further advice from relevant providers.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"> tax accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To accurately classify the method right from the declaration stage, avoid discrepancies in the amount of tax payable.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"03_Dieu_kien_de_khoan_chiet_khau_duoc_tru\"><\/span><b>03 Conditions for the discount to be deducted<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 9 of the Corporate Income Tax Law 2025, for trade discounts to be recognized as reasonable expenses and deductible when determining taxable income, businesses must ensure they meet the following qualitative and quantitative standards:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These issues arise from actual circumstances and are directly related to the unit&#039;s production and business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All necessary legal invoices and documents are available (economic contract, detailed statement, adjustment invoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-cash payment documents are required for invoices valued at 20 million VND or more.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_GTGT_doi_voi_hoa_don_dieu_chinh\"><\/span><b>VAT declaration for adjustment invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The declaration of trade discounts as per Official Letter 802\/QNI-QLDN1 requires close coordination between the seller and the buyer to avoid data discrepancies in the electronic invoicing system.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seller: Declare a reduction in output tax in the period when the adjusted invoice is issued (year 2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer: Declare the corresponding reduction in input tax in the period in which the adjusted invoice is received.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_khuyen_cho_ke_toan_khi_thuc_hien_Cong_van_802QNI-QLDN1\"><\/span><b>Advice for accountants when implementing Official Letter 802\/QNI-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To effectively manage tax risks, businesses should take the following steps:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish regulations: Issue specific discount policies in economic contracts or financial regulations at the beginning of the year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Complete the documentation: Always have a detailed list of invoices along with the adjusted invoices ready for future explanations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time control: Review and approve discounts for 2025 before issuing financial statements to ensure they are recognized as deductions in the correct period, optimizing the corporate income tax obligations of the previous year.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding Circular 802\/QNI-QLDN1 on trade discounts will help businesses be more confident during tax audits and inspections, while also ensuring the legitimate rights of the unit in implementing customer incentive policies.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Source:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Income Tax Law 2025<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">CPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u ph\u00e1t sinh t\u1eeb n\u0103m 2025 nh\u01b0ng th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o \u0111\u1ea7u n\u0103m 2026 th\u01b0\u1eddng g\u00e2y ra nhi\u1ec1u l\u00fang t\u00fang cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n. \u0110\u1ec3 th\u00e1o g\u1ee1 v\u1ea5n \u0111\u1ec1 n\u00e0y, C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ninh \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n 802\/QNI-QLDN1 v\u1ec1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8032","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\/8032","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=8032"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8032\/revisions"}],"predecessor-version":[{"id":8055,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8032\/revisions\/8055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8033"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}