{"id":9632,"date":"2026-08-23T16:33:47","date_gmt":"2026-08-23T09:33:47","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9632"},"modified":"2026-08-23T16:33:47","modified_gmt":"2026-08-23T09:33:47","slug":"cong-van-6656-qng-qldn1","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-6656-qng-qldn1\/","title":{"rendered":"Official Document 6656\/QNG-QLDN1: Guidance on recording buyer information on electronic invoices"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 6656\/QNG-QLDN1 of 2026 from the Quang Ngai Provincial Tax Department provides direct guidance on a common problem faced by almost all retail accountants: how should an invoice be correctly filled out if the buyer only provides their name and address, without a personal identification number? This seemingly minor detail is crucial to the legal validity of the invoice and the buyer&#039;s right to account for expenses. The following article summarizes the original regulation in Section 4 of the Appendix. <\/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\">Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">The document includes guidance content, three real-life scenarios, and common mistakes.\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\/cong-van-6656-qng-qldn1\/#Cong_van_6656QNG-QLDN1_huong_dan_thuc_hien_nhu_the_nao\" >How should Official Document 6656\/QNG-QLDN1 be implemented?<\/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\/cong-van-6656-qng-qldn1\/#Can_cu_phap_ly_muc_4_Phu_luc_Nghi_dinh_2542026ND-CP_va_noi_dung_Cong_van_6656QNG-QLDN1\" >Legal basis: Section 4 of the Appendix to Decree 254\/2026\/ND-CP and the content of Official Letter 6656\/QNG-QLDN1<\/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\/cong-van-6656-qng-qldn1\/#Quy_dinh_goc_tai_diem_b_muc_4_Nguoi_mua_la_nguoi_tieu_dung\" >The original regulation is in point b, section 4: The buyer is the consumer.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6656-qng-qldn1\/#Noi_dung_huong_dan_cua_Cong_van_6656QNG-QLDN1\" >The instructions are contained in Official Letter 6656\/QNG-QLDN1.\u00a0<\/a><\/li><\/ul><\/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\/cong-van-6656-qng-qldn1\/#Ba_tinh_huong_ghi_thong_tin_nguoi_mua_theo_Cong_van_6656QNG-QLDN1\" >Three scenarios for recording buyer information according to Official Letter 6656\/QNG-QLDN1\u00a0<\/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\/cong-van-6656-qng-qldn1\/#Quy_tac_viet_tat_ten_va_dia_chi_nguoi_mua\" >Rules for abbreviating buyer&#039;s name and address.<\/a><\/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-6656-qng-qldn1\/#He_qua_nang_nhat_Hoa_don_khong_co_thong_tin_nguoi_mua_khong_dung_de_hach_toan_chi_phi\" >The most serious consequence: Invoices without buyer information cannot be used to record expenses.<\/a><\/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\/cong-van-6656-qng-qldn1\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6656-qng-qldn1\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6656-qng-qldn1\/#Cau_hoi_thuong_gap_ve_Cong_van_6656QNG-QLDN1\" >Frequently Asked Questions about Official Document 6656\/QNG-QLDN1<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6656-qng-qldn1\/#Khach_chi_cho_ten_va_dia_chi_khong_co_so_dinh_danh_ca_nhan_thi_hoa_don_ghi_the_nao\" >If the customer only provides their name and address, without a personal identification number, how should the invoice be filled out?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-6656-qng-qldn1\/#Khi_nao_duoc_ghi_%E2%80%9CBan_cho_nguoi_tieu_dung%E2%80%9D\" >When is it labeled &quot;For sale to consumers&quot;?<\/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\/cong-van-6656-qng-qldn1\/#Hoa_don_ghi_%E2%80%9CBan_cho_nguoi_tieu_dung%E2%80%9D_co_dung_de_hach_toan_chi_phi_duoc_khong\" >Can an invoice marked &quot;Sold to Consumer&quot; be used for accounting purposes?<\/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\/cong-van-6656-qng-qldn1\/#Nguoi_mua_la_nguoi_nuoc_ngoai_thi_ghi_thong_tin_ra_sao\" >How should the buyer&#039;s information be recorded if they are a foreigner?<\/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\/cong-van-6656-qng-qldn1\/#Nguoi_mua_la_doanh_nghiep_thi_lay_thong_tin_tu_dau_de_ghi_hoa_don\" >If the buyer is a business, where do they get the information to issue the invoice?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_6656QNG-QLDN1_huong_dan_thuc_hien_nhu_the_nao\"><\/span><b>How should Official Document 6656\/QNG-QLDN1 be implemented?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official document 6656\/QNG-QLDN1 is a document from the Quang Ngai Provincial Tax Department, providing guidance on how to record buyer information on invoices in cases where the buyer does not have a personal identification number, based on the regulations in Section 4 of the Appendix issued with Decree 254\/2026\/ND-CP.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Firstly, the frequency of occurrence is extremely high: <\/b><span style=\"font-weight: 400;\">Retail businesses, restaurants, hotels, transportation companies, and digital services issue thousands of invoices to individual customers every month. A single misinterpretation of a rule can lead to widespread errors, not just one incorrect document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Secondly, the invoicing software requires you to select one of the following options: <\/b><span style=\"font-weight: 400;\">The &quot;personal identification number&quot; field is a new addition to the invoice data structure. When customers do not provide it, staff must make an immediate decision at the counter: leave it blank, write the name and address, or write &quot;Sold to Consumer&quot;. Circular 6656\/QNG-QLDN1 serves as the basis for standardizing this selection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thirdly, the consequences fall on the buyer: <\/b><span style=\"font-weight: 400;\">An invoice lacking buyer information is not just a formality; it can prevent the expense from being used for accounting purposes or tax settlement. The risk therefore extends to your business customers.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_muc_4_Phu_luc_Nghi_dinh_2542026ND-CP_va_noi_dung_Cong_van_6656QNG-QLDN1\"><\/span><b>Legal basis: Section 4 of the Appendix to Decree 254\/2026\/ND-CP and the content of Official Letter 6656\/QNG-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9635\" aria-describedby=\"caption-attachment-9635\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9635\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-Nghi-dinh-254_2026_ND-CP-va-noi-dung-Cong-van-6656_QNG-QLDN1.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP v\u00e0 n\u1ed9i dung C\u00f4ng v\u0103n 6656\/QNG-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-Nghi-dinh-254_2026_ND-CP-va-noi-dung-Cong-van-6656_QNG-QLDN1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-Nghi-dinh-254_2026_ND-CP-va-noi-dung-Cong-van-6656_QNG-QLDN1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-Nghi-dinh-254_2026_ND-CP-va-noi-dung-Cong-van-6656_QNG-QLDN1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-Nghi-dinh-254_2026_ND-CP-va-noi-dung-Cong-van-6656_QNG-QLDN1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-Nghi-dinh-254_2026_ND-CP-va-noi-dung-Cong-van-6656_QNG-QLDN1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9635\" class=\"wp-caption-text\">Legal basis: Decree 254\/2026\/ND-CP and the content of Official Letter 6656\/QNG-QLDN1<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Section 4 of the Appendix issued with Decree 254\/2026\/ND-CP, the information of the buyer on the invoice is recorded as follows:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">If the buyer is a business entity (economic organization, household business, individual business) with a tax identification number, the name, address, and tax identification number of the buyer shown on the invoice must be exactly as stated in the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax identification number notification, investment registration certificate, or cooperative registration certificate; if the buyer provides a budget-related unit code, the name, address, and budget-related unit code shown on the invoice must be the assigned budget-related unit code.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_goc_tai_diem_b_muc_4_Nguoi_mua_la_nguoi_tieu_dung\"><\/span><b>The original regulation is in point b, section 4: The buyer is the consumer.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">If the buyer is a consumer who provides their name, address, and personal identification number, the invoice must show their name, address, and personal identification number (for foreign buyers providing information for invoice creation, the address and personal identification number may be replaced by their passport number or entry\/exit document and nationality); if the buyer does not provide their name, address, and personal identification number, the invoice must clearly state &quot;Sold to consumer&quot;. In some specific cases of selling goods or providing services to individual consumers as stipulated in point 9 of this Appendix, the invoice does not need to show the name, address, and personal identification number of the buyer.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Invoices without buyer information or invoices issued to consumers are invalid for use by economic organizations, agencies, other organizations, business households, and individual businesses for the purpose of accounting for expenses or settling taxes according to tax laws.<\/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=\"Noi_dung_huong_dan_cua_Cong_van_6656QNG-QLDN1\"><\/span><b>The instructions are contained in Official Letter 6656\/QNG-QLDN1.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<blockquote><p><i><span style=\"font-weight: 400;\">If the buyer is a consumer who provides their name, address, and personal identification number, or only their name and address but no personal identification information, the invoice must reflect the full information provided by the buyer; if the buyer does not provide their name, address, and personal identification number, the invoice must clearly state &quot;Sold to consumer&quot;.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The invoice reflects only the information provided by the buyer. The lack of a personal identification number does not deprive the seller of the right to record the customer&#039;s name and address, nor does it allow the seller to automatically switch to recording &quot;Sold to Consumer&quot;.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_tinh_huong_ghi_thong_tin_nguoi_mua_theo_Cong_van_6656QNG-QLDN1\"><\/span><b>Three scenarios for recording buyer information according to Official Letter 6656\/QNG-QLDN1\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire guidance in Official Letter 6656\/QNG-QLDN1 can be summarized into three situations:<\/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>Situation\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Buyer information<\/b><\/td>\n<td style=\"text-align: center;\"><b>How it&#039;s presented on the invoice<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Name, address, and personal identification number\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Show all three pieces of information\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Only name and address, no personal identification information.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The information provided by the buyer (name, address) must be fully and accurately reflected.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Do not provide name, address, or personal identification number.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Please specify. <\/span><b>&quot;Sell to consumers&quot;<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For foreign buyers, the regulations allow for the replacement of address and personal identification number with the customer&#039;s passport number or entry\/exit document and nationality.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, in certain cases of selling goods or providing specific services to individual consumers as stipulated in point 9 of the Appendix, the invoice does not need to show the name, address, or personal identification number of the buyer. This is an exceptional group that requires separate verification and should not be interpreted in broad terms.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses with multiple sales outlets and frequent staff turnover, standardizing the three scenarios above into internal procedures is often assigned to the accounting department or the supplier.<\/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;\"> To ensure all counters handle everything the same way.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_tac_viet_tat_ten_va_dia_chi_nguoi_mua\"><\/span><b>Rules for abbreviating buyer&#039;s name and address.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9634\" aria-describedby=\"caption-attachment-9634\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9634\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6656_QNG-QLDN1-quy-dinh-quy-tac-viet-tat-thong-tin-nguoi-mua.jpg\" alt=\"C\u00f4ng v\u0103n 6656\/QNG-QLDN1 quy \u0111\u1ecbnh quy t\u1eafc vi\u1ebft t\u1eaft th\u00f4ng tin ng\u01b0\u1eddi mua mua\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6656_QNG-QLDN1-quy-dinh-quy-tac-viet-tat-thong-tin-nguoi-mua.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6656_QNG-QLDN1-quy-dinh-quy-tac-viet-tat-thong-tin-nguoi-mua-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6656_QNG-QLDN1-quy-dinh-quy-tac-viet-tat-thong-tin-nguoi-mua-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6656_QNG-QLDN1-quy-dinh-quy-tac-viet-tat-thong-tin-nguoi-mua-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-6656_QNG-QLDN1-quy-dinh-quy-tac-viet-tat-thong-tin-nguoi-mua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9634\" class=\"wp-caption-text\">Official document 6656\/QNG-QLDN1 stipulates the rules for abbreviating buyer information.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is supplementary information that is often overlooked when reading Official Letter 6656\/QNG-QLDN1 and the original regulations. If the buyer&#039;s name and address are too long, the seller may use a shortened version of some common nouns:<\/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>Complete set<\/b><\/td>\n<td style=\"text-align: center;\"><b>Abbreviations are permitted.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ward\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">P<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">City<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">City<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Vietnam<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Vietnam<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Share<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">CP<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Limited liability<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ltd.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Industrial zone<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">industrial park<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Manufacture<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">SX<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Branch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">CN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The binding conditions require that the information include the full house number, street name, ward, commune, special zone, province, and city, accurately identifying the business name and address, and matching the business registration and tax registration information.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, abbreviations are a right to shorten common nouns, not a right to omit place names. An address that omits the ward\/commune name or house number, even if concise, is still unacceptable.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"He_qua_nang_nhat_Hoa_don_khong_co_thong_tin_nguoi_mua_khong_dung_de_hach_toan_chi_phi\"><\/span><b>The most serious consequence: Invoices without buyer information cannot be used to record expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Invoices without buyer information or invoices issued to consumers are invalid for use by economic organizations, agencies, other organizations, business households, and individual businesses for the purpose of accounting for expenses or settling taxes.<\/span><b>\u00a0<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three real-world scenarios arising from the regulation:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If an employee goes on a business trip to purchase goods and forgets to issue an invoice with the company&#039;s tax identification number: The invoice marked &quot;Sold to Consumer&quot; will not be usable for expense accounting purposes when brought back to the accounting department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business customers provide business cards instead of registration documents: The trade abbreviation does not match the business registration certificate, leading to the risk of expense disallowance on the buyer&#039;s side.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When selling online, the system automatically fills in &quot;Sold to Consumer&quot; by default: If the customer is a business but the invoice doesn&#039;t contain buyer information, adjustments and replacements must be processed, which is both time-consuming and creates an anomaly in the invoice data.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three most memorable points from Official Letter 6656\/QNG-QLDN1 and Section 4 of the Appendix to Decree 254\/2026\/ND-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice must fully reflect the information provided by the buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The phrase &quot;Sold to consumers&quot; is only used when the customer does not provide their name, address, or personal identification number;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices without buyer information are invalid for accounting purposes or tax settlement.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your company&#039;s invoicing process has any uncertainties, MAN \u2013 Master Accountant Network&#039;s team of tax and invoicing experts is ready to review it with your company before mass issuance. An independent review is always less burdensome than a large-scale adjustment or replacement of invoices.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/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_Cong_van_6656QNG-QLDN1\"><\/span><b>Frequently Asked Questions about Official Document 6656\/QNG-QLDN1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khach_chi_cho_ten_va_dia_chi_khong_co_so_dinh_danh_ca_nhan_thi_hoa_don_ghi_the_nao\"><\/span><b>If the customer only provides their name and address, without a personal identification number, how should the invoice be filled out?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Official Letter 6656\/QNG-QLDN1, invoices must fully reflect the information provided by the buyer, i.e., the customer&#039;s name and address, and should not be changed to &quot;Sold to Consumer&quot;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_duoc_ghi_%E2%80%9CBan_cho_nguoi_tieu_dung%E2%80%9D\"><\/span><b>When is it labeled &quot;For sale to consumers&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When the buyer does not provide their name, address, or personal identification number, the invoice will clearly state &quot;Sold to consumer&quot;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_ghi_%E2%80%9CBan_cho_nguoi_tieu_dung%E2%80%9D_co_dung_de_hach_toan_chi_phi_duoc_khong\"><\/span><b>Can an invoice marked &quot;Sold to Consumer&quot; be used for accounting purposes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. Invoices without buyer information or invoices issued to consumers are not valid for use by economic organizations, agencies, other organizations, business households, or individual businesses for the purpose of accounting for expenses or settling taxes according to tax laws.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_mua_la_nguoi_nuoc_ngoai_thi_ghi_thong_tin_ra_sao\"><\/span><b>How should the buyer&#039;s information be recorded if they are a foreigner?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Address information and personal identification numbers may be replaced with the customer&#039;s passport number or immigration document and nationality.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_mua_la_doanh_nghiep_thi_lay_thong_tin_tu_dau_de_ghi_hoa_don\"><\/span><b>If the buyer is a business, where do they get the information to issue the invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Record according to the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax code notification, investment registration certificate, or cooperative registration certificate; if the buyer provides a budget-related unit code, show the issued budget-related unit code.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 6656\/QNG-QLDN1 n\u0103m 2026 c\u1ee7a Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Ng\u00e3i l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp m\u1ed9t v\u01b0\u1edbng m\u1eafc m\u00e0 h\u1ea7u nh\u01b0 k\u1ebf to\u00e1n b\u00e1n l\u1ebb n\u00e0o c\u0169ng g\u1eb7p: ng\u01b0\u1eddi mua ch\u1ec9 \u0111\u01b0a t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9, kh\u00f4ng c\u00f3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n th\u00ec h\u00f3a \u0111\u01a1n ghi th\u1ebf n\u00e0o cho \u0111\u00fang. C\u00e2u tr\u1ea3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9633,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9632","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\/9632","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=9632"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9632\/revisions"}],"predecessor-version":[{"id":9636,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9632\/revisions\/9636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9633"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}