{"id":9838,"date":"2026-09-10T16:44:50","date_gmt":"2026-09-10T09:44:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9838"},"modified":"2026-09-10T16:44:50","modified_gmt":"2026-09-10T09:44:50","slug":"tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/","title":{"rendered":"Do I need to issue an invoice when giving mooncakes as gifts to business partners?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whether or not to issue an invoice for giving mooncakes to business partners is a recurring question every year during the 8th lunar month, when accounting departments are busy preparing gifts for clients and partners but are unsure whether this expense requires an electronic invoice. Many businesses still believe that because they don&#039;t receive payment from partners, they don&#039;t need to issue an invoice. This understanding carries the risk of administrative penalties for invoice violations. This article definitively answers the question of whether or not to issue an invoice for giving mooncakes to business partners based on current legal grounds, and also guides on how to properly issue invoices and the penalties for omissions.<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Vi_sao_cau_hoi_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_khien_nhieu_ke_toan_ban_khoan\" >Why is the question of whether or not to issue an invoice when giving mooncakes as gifts to business partners a source of concern for many accountants?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Can_cu_phap_ly_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >Legal basis for issuing invoices when giving mooncakes as gifts to business partners:<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_quy_dinh_gi\" >What does Clause 1, Article 4 of Decree 254\/2026\/ND-CP stipulate?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Vi_sao_hang_bieu_tang_van_phai_lap_hoa_don_du_khong_thu_tien\" >Why do gifts and presents still need to be invoiced even though no payment is received?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >Do I need to issue an invoice when giving mooncakes as gifts to business partners?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Thoi_diem_lap_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac\" >Timing of invoicing when giving mooncakes as gifts to business partners.<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Cach_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_dung_quy_dinh\" >How to properly invoice for gifting mooncakes to business partners according to regulations.<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac_bi_xu_phat_the_nao\" >What are the penalties for not issuing invoices when giving mooncakes as gifts to business partners?<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Truong_hop_duoc_phat_canh_cao\" >Cases where a warning penalty is issued.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Truong_hop_bi_phat_tien\" >Cases where a fine is imposed<\/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\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Nhung_sai_lam_thuong_gap\" >Common mistakes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_khi_tang_qua_Trung_thu_cho_doi_tac\" >What should businesses do to avoid risks when giving Mid-Autumn Festival gifts to partners?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Cau_hoi_thuong_gap_ve_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\" >Frequently Asked Questions about Giving Mooncakes as Gifts to Business Partners: Do I Need to Issue an Invoice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_neu_gia_tri_nho\" >If I give mooncakes as gifts to business partners, do I need to issue an invoice if the value is small?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Banh_Trung_thu_doanh_nghiep_tu_san_xuat_de_tang_co_phai_xuat_hoa_don_khong\" >Do businesses that produce mooncakes themselves for gifting need to issue invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_co_bi_phat_khong\" >Is there a penalty for not issuing an invoice when giving mooncakes as gifts?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Gia_tinh_thue_khi_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_xac_dinh_nhu_the_nao\" >How is the taxable value determined when issuing invoices for gift mooncakes to business partners?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/tang-banh-trung-thu-cho-doi-tac-co-phai-xuat-hoa-don\/#Thoi_diem_lap_hoa_don_tang_banh_Trung_thu_la_khi_nao\" >When is the appropriate time to issue an invoice for mooncakes given as gifts?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_khien_nhieu_ke_toan_ban_khoan\"><\/span><b>Why is the question of whether or not to issue an invoice when giving mooncakes as gifts to business partners a source of concern for many accountants?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Essentially, mooncakes given as gifts to business partners are an external expense, generating no revenue and no cash flow received from the partner. Because no money is received, many accountants automatically skip the invoicing step, only keeping the input invoice for the mooncakes as a supporting expense document.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This approach is incomplete. The law on electronic invoices and documents does not require &quot;receiving payment&quot; as a basis for invoicing obligation. Therefore, to accurately answer whether giving mooncakes to business partners requires issuing an invoice, businesses need to refer to the original regulations instead of relying on habitual reasoning.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>Legal basis for issuing invoices when giving mooncakes as gifts to business partners:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9841\" aria-describedby=\"caption-attachment-9841\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9841\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd vi\u1ec7c t\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-viec-tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9841\" class=\"wp-caption-text\">Legal basis for issuing invoices when giving mooncakes as gifts to business partners:<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_1_Dieu_4_Nghi_dinh_2542026ND-CP_quy_dinh_gi\"><\/span><b>What does Clause 1, Article 4 of Decree 254\/2026\/ND-CP stipulate?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><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\">Clause 1, Article 4 of Decree 254\/2026\/ND-CP<\/a><\/span><\/strong> Regarding the principles for creating, managing, and using electronic invoices and documents, the following regulations apply:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">When selling goods or providing services, sellers must issue electronic invoices to buyers. This regulation includes cases where goods and services are used for promotions, advertising, or as samples; goods and services used for gifts, donations, exchanges, as payment in lieu of wages for employees, and for internal consumption; and goods exported in the form of loans or borrowings, except for cases where electronic invoices are not required according to Article 7 of this Decree.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_hang_bieu_tang_van_phai_lap_hoa_don_du_khong_thu_tien\"><\/span><b>Why do gifts and presents still need to be invoiced even though no payment is received?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An invoice is not only a document for receiving money, but also a document recording an economic transaction that has occurred, specifically in this case, the transaction of exporting goods from the business for the purpose of giving or donating.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Electronic invoices must fully and truthfully reflect the content of the economic transaction that occurred, and the seller is legally responsible for the accuracy of the invoice issued.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, even if the partner doesn&#039;t pay, the business has transferred ownership of the goods. This is why the answer to whether or not an invoice is required for giving mooncakes as a gift to a partner is always yes, regardless of whether or not a cash flow is generated.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>Do I need to issue an invoice when giving mooncakes as gifts to business partners?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Have.<\/b><span style=\"font-weight: 400;\"> According to Clause 1, Article 4 of Decree 254\/2026\/ND-CP, businesses that purchase mooncakes to give as gifts to partners are still required to issue electronic invoices, even if they do not receive payment from their partners.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This obligation applies to all businesses that give or receive goods as gifts to customers and partners, regardless of the value of the shipment or whether the mooncakes are produced by the business itself or purchased from outside sources.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that are handling this task for the first time or want to review their processes for this year&#039;s Mid-Autumn Festival, it&#039;s worth referring to this information.<\/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;\"> This will help standardize all documentation, from the initial recording of input to the issuance of output invoices.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac\"><\/span><b>Timing of invoicing when giving mooncakes as gifts to business partners.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After determining whether issuing an invoice is necessary when giving mooncakes as gifts to business partners, the next question is when to issue it.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The general principle is that invoices must be issued at the time of transferring ownership or the right to use the goods to the partner, that is, at the time the business delivers the mooncakes, not at the time of purchasing the mooncakes from the supplier or at the time of making the decision to give internal gifts.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Incorrect invoicing timing is a common mistake during peak gift-giving seasons, as the volume of gifts from multiple sources and batches makes it easy for accountants to combine them or delay invoicing. Businesses can refer to the detailed regulations regarding this matter.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-diem-lap-hoa-don-nghi-dinh-254\/\"> <span style=\"font-weight: 400;\">Invoice issuance time according to Decree 254<\/span><\/a><span style=\"font-weight: 400;\"> This is to compare each specific case, avoiding mistakes in timing that could lead to penalties even if the transaction itself is not illegal.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_dung_quy_dinh\"><\/span><b>How to properly invoice for gifting mooncakes to business partners according to regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9840\" aria-describedby=\"caption-attachment-9840\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9840\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh.jpg\" alt=\"T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tang-banh-Trung-thu-cho-doi-tac-co-phai-xuat-hoa-don-va-cach-lap-hoa-don-dung-quy-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9840\" class=\"wp-caption-text\">Is it necessary to issue an invoice when giving mooncakes as gifts to business partners, and what are the proper procedures for creating such invoices?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When determining whether issuing an invoice is mandatory for gifting mooncakes to business partners, businesses should note the following points when creating the invoice:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clearly state that the transaction is a gift, and no payment is required from the recipient.<\/b><span style=\"font-weight: 400;\"> The invoice should fully detail the name and address of the recipient (if identifiable), the name of the goods, the quantity, the unit price, and the total amount, just like a regular sales transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The taxable value is the taxable value of similar or equivalent goods at the time of the gift.<\/b><span style=\"font-weight: 400;\"> The price must not be left blank or set to zero, except in cases where there are specific regulations for promotional items under a registered program.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Output value-added tax is still declared and paid as usual.<\/b><span style=\"font-weight: 400;\"> on the taxable value of gifts, similar to a sales transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Revenue is recorded for corporate income tax purposes even though no payment is received from the partner.<\/b><span style=\"font-weight: 400;\"> For the value of gifts and donations, the corresponding expenses must be accounted for in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Keep all purchase invoices for mooncakes.<\/b><span style=\"font-weight: 400;\"> To serve as a basis for comparing quantities and unit prices when preparing output invoices for gifting activities.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_cho_doi_tac_bi_xu_phat_the_nao\"><\/span><b>What are the penalties for not issuing invoices when giving mooncakes as gifts to business partners?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Even when businesses understand that giving mooncakes as gifts to partners requires issuing invoices, neglecting this step can lead to risks beyond simply lacking accounting documentation; they may also face administrative penalties for invoice-related violations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_phat_canh_cao\"><\/span><b>Cases where a warning penalty is issued.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 1, Article 24 of Decree 125\/2020\/ND-CP, some violations related to invoice issuance are only subject to a warning penalty if there are mitigating circumstances.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Invoices were issued consecutively from smallest to largest number but in different invoice books, and the smaller invoice book was subsequently destroyed; or the wrong type of invoice was issued, but the seller and buyer discovered the error and corrected it before the tax authorities announced the inspection decision, thus not affecting the determination of tax obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the act of issuing invoices at the wrong time, but not resulting in a delay in fulfilling tax obligations and with mitigating circumstances, which was previously only punishable by a warning, has been abolished. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/nghi-dinh-310-2025-nd-cp-sua-doi-quy-dinh-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-420494-d1.html\" target=\"_blank\" rel=\"noopener\">Clause 2, Article 2 of Decree 310\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">Businesses need to take note of this change to avoid mistakenly applying the old penalty rates.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_bi_phat_tien\"><\/span><b>Cases where a fine is imposed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The act of not issuing an invoice when giving or receiving goods as gifts\u2014that is, completely disregarding the obligation to issue an invoice even when required\u2014will result in a heavier penalty than a warning. This falls under the category of failing to issue invoices when selling goods or providing services, as stipulated in the regulations on administrative penalties for invoice violations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The specific fine amount and any accompanying aggravating or mitigating circumstances must be compared with the penalty document in effect at the time the violation occurred, as regulations on invoice penalties have been and are being amended through numerous decrees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to fines, businesses may also be subject to retroactive collection of value-added tax and corporate income tax on the undeclared value of gifts and donations, along with accrued late payment penalties.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_lam_thuong_gap\"><\/span><b>Common mistakes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, during the final accounting process, several errors are repeated in most businesses every Mid-Autumn Festival season:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Only keep the purchase invoice for the cakes; do not issue an output invoice for gifting activities.<\/b><span style=\"font-weight: 400;\"> because they believe that if no payment is received, there&#039;s no need to issue an invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Combine multiple gift-giving events into a single invoice.<\/b><span style=\"font-weight: 400;\"> Prepared at the end of the period, which is incorrect in terms of when the actual transactions occurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Enter the taxable value as 0 or leave it blank.<\/b><span style=\"font-weight: 400;\"> on gift invoices, instead of using the selling price of similar goods at the time of the gift.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The name and information of the partner receiving the gift are not clearly identified.<\/b><span style=\"font-weight: 400;\">This results in invoices lacking required information or being issued internally in a way that is not true to their nature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Confusing gifts for business partners with entertainment expenses or employee gifts.<\/b><span style=\"font-weight: 400;\">This distorts the accounting methods and the way in which corresponding invoicing obligations are determined.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Each of these errors can become a point of interest for tax authorities during invoice audits, especially during peak audit periods after holidays and Tet (Lunar New Year).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_khi_tang_qua_Trung_thu_cho_doi_tac\"><\/span><b>What should businesses do to avoid risks when giving Mid-Autumn Festival gifts to partners?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully answer the question of whether businesses need to issue invoices and handle the matter correctly from the start when giving mooncakes as gifts to business partners, they should:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a list of partners receiving gifts, including the quantity and unit price, before distributing mooncakes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices are issued at the time of cake delivery, not accumulated until the end of the billing period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the correct tax base based on the selling price of similar goods, and declare output value-added tax in full.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store incoming invoices, gift lists, and outgoing invoices in a unified file for easy reference when needed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses without a dedicated accounting department to closely monitor seasonal transactions such as gifts, careful consideration is necessary.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This solution helps ensure that all transactions, including seemingly small expenses like Mid-Autumn Festival gifts, are handled correctly from the start, instead of discovering shortcomings only after an audit.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\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;\">The question of whether giving mooncakes as gifts to business partners requires issuing an invoice has been clearly answered. According to Clause 1, Article 4 of Decree 254\/2026\/ND-CP, the giving or gifting of goods is subject to the requirement of issuing electronic invoices, just like regular sales transactions, regardless of whether payment is received from the recipient.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to issue invoices at the correct time of delivery, determine the correct taxable price, and fully declare all related tax obligations to avoid being warned or fined according to Decree 125\/2020\/ND-CP (amended by Decree 310\/2025\/ND-CP). A seemingly minor transaction during the Mid-Autumn Festival season, if overlooked, can become an unnecessary tax risk when the business is audited.<\/span><\/p>\n<p style=\"text-align: justify;\"><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;\"> 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> <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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/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_viec_tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don\"><\/span><b>Frequently Asked Questions about Giving Mooncakes as Gifts to Business Partners: Do I Need to Issue an Invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tang_banh_Trung_thu_cho_doi_tac_co_phai_xuat_hoa_don_neu_gia_tri_nho\"><\/span><b>If I give mooncakes as gifts to business partners, do I need to issue an invoice if the value is small?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. Clause 1, Article 4 of Decree 254\/2026\/ND-CP does not set a minimum value threshold, so even if the value of mooncakes is small, businesses must still issue electronic invoices when giving them as gifts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Banh_Trung_thu_doanh_nghiep_tu_san_xuat_de_tang_co_phai_xuat_hoa_don_khong\"><\/span><b>Do businesses that produce mooncakes themselves for gifting need to issue invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. The regulations apply to both purchased goods and self-produced goods intended as gifts, as long as there is a transfer of goods to the recipient.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_xuat_hoa_don_khi_tang_banh_Trung_thu_co_bi_phat_khong\"><\/span><b>Is there a penalty for not issuing an invoice when giving mooncakes as gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Depending on the specific offense, penalties may include a warning or a fine, according to Decree 125\/2020\/ND-CP (amended by Decree 310\/2025\/ND-CP), along with the risk of tax arrears and late payment penalties if taxable revenue is omitted.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Gia_tinh_thue_khi_lap_hoa_don_tang_banh_Trung_thu_cho_doi_tac_xac_dinh_nhu_the_nao\"><\/span><b>How is the taxable value determined when issuing invoices for gift mooncakes to business partners?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The taxable value is determined based on the selling price of similar or equivalent goods on the market at the time the gift or donation occurs; it cannot be left blank or recorded as zero.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_hoa_don_tang_banh_Trung_thu_la_khi_nao\"><\/span><b>When is the appropriate time to issue an invoice for mooncakes given as gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the time when businesses deliver mooncakes to their partners, not the time to purchase them or approve internal gift-giving plans.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eb7ng b\u00e1nh Trung thu cho \u0111\u1ed1i t\u00e1c c\u00f3 ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n l\u00e0 c\u00e2u h\u1ecfi l\u1eb7p l\u1ea1i m\u1ed7i n\u0103m v\u00e0o d\u1ecbp th\u00e1ng 8 \u00e2m l\u1ecbch, khi ph\u00f2ng k\u1ebf to\u00e1n b\u1eadn r\u1ed9n chu\u1ea9n b\u1ecb qu\u00e0 cho kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c nh\u01b0ng l\u1ea1i l\u00fang t\u00fang kh\u00f4ng bi\u1ebft kho\u1ea3n chi n\u00e0y c\u00f3 c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9838","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\/9838","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=9838"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9838\/revisions"}],"predecessor-version":[{"id":9842,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9838\/revisions\/9842"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9839"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}