{"id":9542,"date":"2026-08-11T09:31:29","date_gmt":"2026-08-11T02:31:29","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9542"},"modified":"2026-08-11T09:31:29","modified_gmt":"2026-08-11T02:31:29","slug":"dieu-chinh-hoa-don-va-khau-tru-thue-gtgt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/dieu-chinh-hoa-don-va-khau-tru-thue-gtgt\/","title":{"rendered":"The latest regulations on invoice adjustments and input VAT deductions."},"content":{"rendered":"

Adjusting invoices and deducting input VAT are two tasks that any accountant must master, because even a small mistake can directly affect a business's tax rights. During operation, many businesses face unexpected situations such as defective goods during production requiring compensation to customers, or having to send out free samples for commercial purposes or product introductions.\u00a0<\/span><\/p>\n

This is why mastering regulations on invoice adjustments and input VAT deductions has become a mandatory requirement for any accountant, especially given the significant changes to the legal framework since mid-2025. <\/span>Decree 70\/2025\/ND-CP<\/a><\/span><\/strong> (amendment and supplementation of Decree 123\/2020\/ND-CP) and <\/span>Decree 181\/2025\/ND-CP<\/a><\/span><\/strong> The detailed guidance on the Value Added Tax Law No. 48\/2024\/QH15 has set out clearer principles but also tightened the conditions for application. A small error in adjusting invoices and deducting input VAT can lead to businesses having their expenses disallowed, being subject to tax arrears, or being penalized for late payment. This article will systematize the current regulations and analyze two common real-world scenarios to provide accountants with a basis for accurate application.<\/span><\/p>\n

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