– Pursuant to Clause 7, Article 3 of Circular 26/2015-TT-BTC on invoices:
“b) When selling goods and services, including those used for trade promotion, advertising, samples, goods and services used for donation, exchange, or paid as salaries (except for goods internally circulated or internally used to proceed production), the seller must issue invoices.
Information on invoices must match the actual transactions; no erasure and change may be made; the ink used must be inedible and consistent in color; red ink is not permitted; numbers and text must be written continuously without interruption. Do not write on printed text. Any blank space shall be crossed out. It is not required to cross out blank space on self-printed invoices or ordered invoice issued by computers.”
– Pursuant to Clause 5, Article 7, Circular 219/2013/TT-BTC regulating VAT prices in some cases:
“5. Taxable prices of goods and services used for sales promotion in accordance with trade laws are zero (0). In case they are not conformable with trade laws, tax shall be declared and paid as if they are used internally, given, or donated.
Some forms of sales promotion:
a) If goods or services are provided free of charge as samples or gifts, taxable prices are zero (0).”