A. Timing for Issuing Invoices for Sale of Goods
Pursuant to Clause 1, Article 9 of Decree No. 254/2026/ND-CP, the timing for issuing invoices for the sale of goods is prescribed as follows:
1. Timing for issuing invoices
– For the sale of goods (including the sale or transfer of public assets and the sale of national reserve goods), the invoice shall be issued at the time of transfer of ownership or the right to use the goods to the buyer, regardless of whether payment has been received.
– For export of goods (including export processing), the timing for issuing an e-commercial invoice, e-VAT invoice, or e-sales invoice shall be determined by the seller but must be no later than the next working day from the date the goods are cleared through customs in accordance with the laws on customs.
B. Timing for Issuing Invoices for Provision of Services
Pursuant to **Clause 2, Article 9 of Decree No. 254/2026/ND-CP**, the timing for issuing invoices for the provision of services is prescribed as follows:
2. The timing for issuing an invoice for the provision of services is the time when the provision of services is completed (including the provision of services to foreign organizations or individuals), regardless of whether payment has been received.
Where the service provider receives payment in advance or during the provision of services, the invoice shall be issued at the time of receipt of payment (excluding the case of receiving a deposit as prescribed by the Civil Code to secure the performance of a service contract).
C. Timing for Issuing Invoices for Multiple Deliveries or Handover of Individual Service Items or Stages
Pursuant to Clause 3, Article 9 of Decree No. 254/2026/ND-CP, the timing for issuing invoices in cases of multiple deliveries or handover of individual service items or stages is prescribed as follows:
3. In cases where goods are delivered multiple times or individual items or stages of services are handed over, an invoice must be issued for each delivery or handover, corresponding to the quantity and value of the goods or services delivered.