{"id":9388,"date":"2026-07-28T11:37:35","date_gmt":"2026-07-28T04:37:35","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9388"},"modified":"2026-07-28T11:37:35","modified_gmt":"2026-07-28T04:37:35","slug":"xuat-hoa-don-khi-dieu-chuyen-tai-san","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/","title":{"rendered":"Is it necessary to issue an invoice when transferring assets to a dependent accounting branch?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Issuing invoices when transferring assets is a problem that confuses many accountants when a parent company transfers assets to a dependent branch. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Article 7 of Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">From July 1st, 2026, assets transferred between the parent company and its subsidiary (or between subsidiary accounting units) are not subject to the requirement of issuing electronic invoices. This article will help you clearly distinguish which cases are exempt, which cases still require invoices, the necessary invoice content according to Article 10 of Decree 254\/2026\/ND-CP, as well as the risk of tax assessment under the 2025 Tax Administration Law if the nature of the transaction is mishandled.\u00a0<\/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-khi-dieu-chuyen-tai-san\/#Xuat_hoa_don_khi_dieu_chuyen_tai_san_duoc_hieu_nhu_the_nao\" >How should an invoice be issued when transferring assets?<\/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-khi-dieu-chuyen-tai-san\/#Co_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san_cho_chi_nhanh_hach_toan_phu_thuoc_khong\" >Is it necessary to issue an invoice when transferring assets to a dependent accounting branch?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Cac_truong_hop_khac_khong_phai_su_dung_hoa_don_dien_tu_khi_dieu_chuyen_xu_ly_tai_san\" >Other cases where electronic invoices are not required when transferring or disposing of assets.<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Vi_sao_can_phan_biet_ro_truong_hop_phai_va_khong_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san\" >Why is it necessary to clearly distinguish between cases where an invoice is required and those where it is not required when transferring assets?<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Truong_hop_nao_van_phai_xuat_hoa_don_dien_tu_khi_dieu_chuyen_tai_san\" >In what cases is it still necessary to issue an electronic invoice when transferring assets?<\/a><\/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-khi-dieu-chuyen-tai-san\/#Noi_dung_hoa_don_dien_tu_can_co_khi_phat_sinh_nghia_vu_xuat_hoa_don\" >Content required on an electronic invoice when the obligation to issue an invoice arises.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Hau_qua_neu_xu_ly_sai_khi_dieu_chuyen_tai_san_co_nguy_co_bi_an_dinh_thue\" >The consequences of mishandling asset transfers include the risk of tax assessment.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Kinh_nghiem_thuc_te_giup_ke_toan_xu_ly_dung_khi_dieu_chuyen_tai_san\" >Practical experience helps accountants handle asset transfers correctly.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Ket_luan_Doanh_nghiep_can_luu_y_gi_khi_xuat_hoa_don_khi_dieu_chuyen_tai_san\" >Conclusion: What should businesses keep in mind when issuing invoices for asset transfers?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Cau_hoi_thuong_gap_ve_xuat_hoa_don_khi_dieu_chuyen_tai_san\" >Frequently Asked Questions about Invoicing When Transferring Assets<\/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\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Dieu_chuyen_tai_san_giua_hai_chi_nhanh_hach_toan_phu_thuoc_cua_cung_mot_cong_ty_co_phai_xuat_hoa_don_khong\" >Is it necessary to issue an invoice when transferring assets between two dependent accounting branches of the same company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Dieu_chuyen_tai_san_cho_cong_ty_con_hach_toan_doc_lap_thi_co_phai_xuat_hoa_don_khong\" >When transferring assets to a subsidiary company with independent accounting, is it necessary to issue an invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Khong_xuat_hoa_don_thi_lay_chung_tu_gi_de_hach_toan_khi_dieu_chuyen_tai_san_noi_bo\" >If no invoice is issued, what documents can be used to record the transfer of assets internally?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Dieu_chuyen_tai_san_khi_sap_nhap_hop_nhat_chuyen_doi_loai_hinh_doanh_nghiep_co_phai_xuat_hoa_don_khong\" >Is it necessary to issue invoices when transferring assets during mergers, consolidations, or changes in business type?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-khi-dieu-chuyen-tai-san\/#Gop_von_bang_tai_san_vao_cong_ty_khac_co_can_xuat_hoa_don_khong\" >Is it necessary to issue an invoice when contributing assets as capital to another company?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_khi_dieu_chuyen_tai_san_duoc_hieu_nhu_the_nao\"><\/span><b>How should an invoice be issued when transferring assets?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9390\" aria-describedby=\"caption-attachment-9390\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9390\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao.jpg\" alt=\"Xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Xuat-hoa-don-khi-dieu-chuyen-tai-san-duoc-hieu-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9390\" class=\"wp-caption-text\">How should invoicing be understood when transferring assets?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Before answering the question of whether the parent company is required to issue an invoice when transferring assets to a dependent accounting branch, accountants need to understand the true nature of the &quot;asset transfer&quot; activity within a business organization.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Internal asset transfers involve the transfer of fixed assets, goods, tools, and equipment between units within the same business entity. For example, this could be between a parent company and a subsidiary, or between subsidiary branches themselves. A key characteristic of this type of transfer is that the assets remain under the ownership of the same legal entity; no purchase or sale transaction occurs, and there are no independent buyers or sellers in the true economic sense.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is quite different from asset transfer or sale transactions between two independent legal entities, where there is a real transfer of ownership and revenue is generated, thus requiring the issuance of invoices according to general regulations. Clearly distinguishing between these two cases is the prerequisite for accurately determining the obligation to issue invoices when transferring assets of a business.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san_cho_chi_nhanh_hach_toan_phu_thuoc_khong\"><\/span><b>Is it necessary to issue an invoice when transferring assets to a dependent accounting branch?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9389\" aria-describedby=\"caption-attachment-9389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9389\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc.jpg\" alt=\"C\u00f4ng ty m\u1eb9 c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-ty-me-co-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-cho-chi-nhanh-hach-toan-phu-thuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9389\" class=\"wp-caption-text\">Does the parent company have to issue an invoice when transferring assets to a dependent accounting branch?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most common practical question faced by accountants in businesses with a parent company-branch model. According to Clause 6, Article 7 of Decree 254\/2026\/ND-CP, which stipulates cases where electronic invoices are not required, assets transferred from the parent company to dependent accounting units and vice versa, as well as between dependent accounting units within the same business establishment, are exempt from the requirement to issue electronic invoices. This regulation also applies similarly to assets transferred when a business undergoes division, separation, merger, acquisition, or conversion of its business type.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, it can be affirmed that: <\/span><b>The parent company is not required to issue an invoice when transferring assets to a dependent accounting branch.<\/b><span style=\"font-weight: 400;\">This regulation officially takes effect from July 1, 2026. This provides a clear legal basis, allowing accountants to confidently handle internal asset transfers without needing to issue electronic invoices. Instead, they can use internal documents such as handover records and asset transfer decisions as the basis for accounting.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_khac_khong_phai_su_dung_hoa_don_dien_tu_khi_dieu_chuyen_xu_ly_tai_san\"><\/span><b>Other cases where electronic invoices are not required when transferring or disposing of assets.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Besides the case of transferring assets between the parent company and its subsidiary, Decree 254\/2026\/ND-CP also lists several other cases where electronic invoices are not required, which accountants need to be aware of to avoid incorrect processing:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizations and individuals engaged in business activities contribute assets as capital to economic organizations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets are transferred when a business undergoes division, separation, merger, acquisition, or conversion of its business type.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Machinery and equipment are fixed assets, tools, and implements used for processing goods, which are loaned by the lender free of charge and without transfer of ownership.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses and individual business owners are required to prepare a list of purchased goods and services in accordance with the law on corporate income tax, except in cases where they have registered to use electronic invoices.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding all these cases helps businesses not only correctly handle invoicing when transferring assets between parent companies and branches, but also accurately apply them to situations of business restructuring or capital contribution arising in practice.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_phan_biet_ro_truong_hop_phai_va_khong_phai_xuat_hoa_don_khi_dieu_chuyen_tai_san\"><\/span><b>Why is it necessary to clearly distinguish between cases where an invoice is required and those where it is not required when transferring assets?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9391\" aria-describedby=\"caption-attachment-9391\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9391\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san.jpg\" alt=\"V\u00ec sao c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/07\/Vi-sao-can-phan-biet-ro-truong-hop-phai-va-khong-phai-xuat-hoa-don-khi-dieu-chuyen-tai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9391\" class=\"wp-caption-text\">Why is it necessary to clearly distinguish between cases where an invoice is required and cases where it is not required when transferring assets?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately determining the nature of a transaction before deciding whether or not to issue an invoice when transferring assets is crucial for a company&#039;s accounting and tax practices, for two main reasons:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The first<\/b><span style=\"font-weight: 400;\">If a business issues invoices unnecessarily (for example, transferring assets internally between the parent company and a dependent branch), it can lead to unnecessary value-added tax liabilities and cause discrepancies in the recording of revenue and expenses on financial statements, affecting the accuracy of accounting data throughout the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Monday<\/b><span style=\"font-weight: 400;\">If a business omits its obligation to issue invoices when a transaction is essentially a transfer or sale of assets between independent legal entities, but mistakenly considers it an internal transfer, the business may face the risk of being deemed by the tax authorities to have made incomplete or dishonest declarations. According to Article 24 of the 2025 Tax Administration Law, this is one of the grounds for the tax authorities to assess the tax liability of the taxpayer.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, the role of accountants in reviewing and accurately determining the economic nature of each asset transfer transaction before deciding whether or not to issue an invoice is crucial in helping businesses comply with tax laws and minimize risks during future audits and inspections.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_van_phai_xuat_hoa_don_dien_tu_khi_dieu_chuyen_tai_san\"><\/span><b>In what cases is it still necessary to issue an electronic invoice when transferring assets?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although Decree 254\/2026\/ND-CP clearly stipulates the cases where invoices are not required when transferring assets internally, businesses need to pay special attention to the boundaries of application to avoid confusion.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the regulation exempting the issuance of invoices only applies to assets transferred within the same business entity, i.e., between the parent company and its subsidiary, or between subsidiary accounting units themselves.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where assets are transferred between two independent legal entities (for example, between a parent company and a subsidiary with independent accounting, or between companies within the same group but without dependent accounting relationships), or transactions involving a transfer of ownership accompanied by payment, electronic invoices are still required according to general regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, before processing any asset transfer transactions, businesses need to carefully review the accounting model of the asset recipient, whether it is a dependent or independent accounting system, in order to apply the correct regulations and avoid confusion between two cases with completely different legal natures.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_hoa_don_dien_tu_can_co_khi_phat_sinh_nghia_vu_xuat_hoa_don\"><\/span><b>Content required on an electronic invoice when the obligation to issue an invoice arises.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where asset transfer transactions are not exempt and the business is required to issue an invoice upon asset transfer, the electronic invoice must contain all the information specified in Clause 1, Article 10 of Decree 254\/2026\/ND-CP, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice name, invoice symbol, invoice form number symbol, and invoice number;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, address, and tax identification number of the seller;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, address, tax identification number or budget-related unit code, or personal identification number of the buyer;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, unit of measurement, quantity, unit price of goods and services; total amount excluding value-added tax, value-added tax rate, total value-added tax amount for each tax rate, total value-added tax amount, and total payment amount including value-added tax;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller&#039;s signature and the buyer&#039;s signature are required, noting that electronic invoices do not necessarily need the buyer&#039;s digital signature unless otherwise agreed upon by both parties;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice date is displayed in the format of the Gregorian calendar day, month, and year;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The time of digital signature on the electronic invoice;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authority code, for electronic invoices that have a tax authority code;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other related items include fees and charges belonging to the state budget, trade discounts, and promotions (if any).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having a firm grasp of these mandatory requirements helps accountants proactively prepare accurate and complete invoices even when it becomes necessary. <\/span><b>Issue invoices when transferring assets.<\/b><span style=\"font-weight: 400;\">This will prevent errors that could lead to invalid invoices.<\/span><\/p>\n<blockquote><p><b>See more:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/xuat-hoa-don-theo-nghi-dinh-254\/\">Invoices must be issued in accordance with Decree 254\/2026\/ND-CP.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_neu_xu_ly_sai_khi_dieu_chuyen_tai_san_co_nguy_co_bi_an_dinh_thue\"><\/span><b>The consequences of mishandling asset transfers include the risk of tax assessment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One point that businesses need to pay particular attention to is that mishandling asset transfer transactions, whether by issuing unnecessary invoices or omitting the obligation to issue invoices, can lead to the risk of being assessed taxably by the tax authorities.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Quan-ly-thue-2025-so-108-2025-QH15-675268.aspx\" target=\"_blank\" rel=\"noopener\">Article 24 of the 2025 Law on Tax Administration<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">The tax authorities have the right to determine the amount of tax payable or to determine each element and basis for calculating the tax in many cases, including: businesses failing to reflect or reflecting incomplete, untruthful, or inaccurate data in their accounting records to determine tax obligations; using documents that do not accurately reflect the nature or value of the transaction in order to reduce tax obligations; or conducting transactions that do not reflect the true economic nature in order to reduce tax obligations.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is also why many businesses should consider it.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-truong\/\"> hire chief accountant services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This allows someone to directly assess the nature of each transaction and control tax risks before the documents are submitted to the tax authorities.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_nghiem_thuc_te_giup_ke_toan_xu_ly_dung_khi_dieu_chuyen_tai_san\"><\/span><b>Practical experience helps accountants handle asset transfers correctly.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To minimize risks and ensure compliance with invoicing regulations when transferring assets, corporate accountants can refer to the following handling experiences:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Establish clear internal procedures.<\/b><span style=\"font-weight: 400;\">Before transferring assets, it is necessary to accurately determine whether the receiving entity is a dependent accounting unit, based on its business registration and accounting system registered with the tax authorities. For businesses with multiple branches, establishing this process will be much easier if a specialized unit is involved from the beginning.<\/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;\"> With the help of specialized and experienced units like MAN \u2013 Master Accountant Network, the entire accounting and documentation process across the system will be standardized.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Keep complete records of replacement documents.<\/b><span style=\"font-weight: 400;\">Even without issuing invoices, businesses still need to prepare and store complete asset handover records and internal asset transfer decisions with signatures and seals of all relevant parties, as a basis for accounting and explanation when necessary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regularly update legal regulations.<\/b><span style=\"font-weight: 400;\">Legal documents regarding invoices and supporting documents are frequently amended and supplemented. Accountants need to proactively update the content of Decree 254\/2026\/ND-CP and related guiding documents to avoid applying regulations that are no longer in effect.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Conduct periodic reviews of internal transactions.<\/b><span style=\"font-weight: 400;\">Especially for businesses with multiple branches, it is necessary to periodically review asset transfer transactions to ensure consistency in the handling of invoices and documents across the entire system.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_Doanh_nghiep_can_luu_y_gi_khi_xuat_hoa_don_khi_dieu_chuyen_tai_san\"><\/span><b>Conclusion: What should businesses keep in mind when issuing invoices for asset transfers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the above analysis, three key points that accountants and businesses need to remember regarding invoicing when transferring assets can be summarized as follows:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets transferred between the parent company and its subsidiary, or between subsidiary accounting units within the same business entity, are not subject to the requirement of issuing electronic invoices, as stipulated in Decree 254\/2026\/ND-CP, effective from July 1, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where transactions are required to be invoiced (transfer of assets between independent legal entities, involving a transfer of ownership and generating transaction value), the electronic invoice issued must ensure that it contains all the information specified in Clause 1, Article 10 of Decree 254\/2026\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misidentifying the nature of a transaction, whether through over-invoicing or under-invoicing, carries the risk of being subject to tax assessment by the tax authorities under Article 24 of the 2025 Tax Administration Law.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Has your company reviewed its internal asset transfer process in accordance with the latest regulations on invoicing during asset transfers? If you still have questions about distinguishing between cases where invoices are required or not, as well as how to properly create electronic invoices, please contact us. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To receive specific advice and support tailored to your business&#039;s particular situation.<\/span><\/p>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review 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;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_xuat_hoa_don_khi_dieu_chuyen_tai_san\"><\/span><b>Frequently Asked Questions about Invoicing When Transferring Assets<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_giua_hai_chi_nhanh_hach_toan_phu_thuoc_cua_cung_mot_cong_ty_co_phai_xuat_hoa_don_khong\"><\/span><b>Is it necessary to issue an invoice when transferring assets between two dependent accounting branches of the same company?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The provisions in Article 7 of Decree 254\/2026\/ND-CP apply to the transfer of assets between dependent accounting units within the same business entity, not just the parent company-branch relationship.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_cho_cong_ty_con_hach_toan_doc_lap_thi_co_phai_xuat_hoa_don_khong\"><\/span><b>When transferring assets to a subsidiary company with independent accounting, is it necessary to issue an invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. The regulation exempting the transfer of invoices only applies to assets transferred within a single business entity. If the recipient is an independent legal entity and the transaction involves a transfer of ownership, an electronic invoice must still be issued according to general regulations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_thi_lay_chung_tu_gi_de_hach_toan_khi_dieu_chuyen_tai_san_noi_bo\"><\/span><b>If no invoice is issued, what documents can be used to record the transfer of assets internally?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses use asset handover records and internal asset transfer decisions, complete with signatures and confirmations from all relevant parties, as the basis for accounting entries, instead of electronic invoices.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chuyen_tai_san_khi_sap_nhap_hop_nhat_chuyen_doi_loai_hinh_doanh_nghiep_co_phai_xuat_hoa_don_khong\"><\/span><b>Is it necessary to issue invoices when transferring assets during mergers, consolidations, or changes in business type?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. According to Clause 6, Article 7 of Decree 254\/2026\/ND-CP, assets transferred during division, separation, merger, acquisition, or conversion of business type also fall under the category of cases where electronic invoices are not required.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gop_von_bang_tai_san_vao_cong_ty_khac_co_can_xuat_hoa_don_khong\"><\/span><b>Is it necessary to issue an invoice when contributing assets as capital to another company?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. This is one of the cases listed in Article 7 of Decree 254\/2026\/ND-CP: contributing assets of business organizations and individuals to economic organizations that are not required to issue electronic invoices.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n l\u00e0 v\u1ea5n \u0111\u1ec1 khi\u1ebfn kh\u00f4ng \u00edt k\u1ebf to\u00e1n l\u00fang t\u00fang khi c\u00f4ng ty m\u1eb9 chuy\u1ec3n giao t\u00e0i s\u1ea3n cho chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP, t\u1eeb ng\u00e0y 01\/7\/2026, t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9388","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\/9388","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=9388"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9388\/revisions"}],"predecessor-version":[{"id":9392,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9388\/revisions\/9392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9389"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}