Instructions on How to Create Electronic Invoices for Gifts
September 8, 2021

‍In the course of operation, any business will also incur expenses forgifts, .... So are these cases required to be invoiced or not and if so, howwill they be handled? How to declare and account?


With the article below, Nacencomm will guide you on how to make invoicesfor goods given, donated, donated, ... to answer the above problems.


1. Regulations on making invoices with goods given, donated, donated


The making of invoices for goods given, donated or donated can be basedon the following legal documents:


Clause 7, Article 3, Circular 26/2015/TT-BTC: the seller must issue aninvoice when selling goods and services, even in the case of goods and servicesused for advertising, making samples, promotional goods, or to give, offer,give, exchange or pay wages to employees.

Clause 9, Article 3, Circular 26/2015/TT-BTC: For goods and services usedto give, give, donate, exchange or pay wages for employees, a VAT invoice (orinvoice) must be issued. sales invoice), on the invoice, all the criteria andVAT calculation such as the invoice for selling goods and services to customers

See also: Report on the use of invoices when taxpayers suspend business


2. How to make invoices for goods given, donated, donated


When making invoices for goods given, donated, donated, ... businessesonly need to note, on the invoice must set up all the criteria. How to writesome indicators as follows:


Buyer's full name: Enter the name of the gift recipient

Name of unit: Enter the name of the unit receiving the gift. If thecustomer does not take the invoice, write "Customer does not take theinvoice"

Tax code and buyer's address: Enter the information of the gift consignee

Name of goods and services: Write the name of goods and gifts and enclosethem: (Goods for gifting without collecting money)

Unit and quantity: Enter as in the case of regular invoicing

Unit price: Enter the selling price of the goods used as a gift

Total amount, tax rate and adding goods: Enter as in the case of aregular invoice.

See also: Processing input invoices after output invoices


3. How to declare tax for goods and services as gifts


For the party making the donation


Input declaration: When buying goods to give as gifts, input VAT isdeducted (Based on Clause 5, Article 14, Circular 219/2013/TT-BTC).

Output declaration**:** Enterprises must issue VAT invoices, the invoicesneed to show all the criteria, VAT calculation as in normal cases. In which,the VAT calculation price is the taxable price of goods and services of thesame or equivalent type, calculated at the time of arising the donation,donation or donation.

Clause 5, Article 7 of Circular No. 219/2013/TT-BTC guiding the VAT ratesof goods and services used for giving, giving or giving as gifts: ”5. Forproducts, goods and services used for promotion in accordance with the law oncommerce, the taxable price is determined to be zero (0); In case goods andservices are used for promotion but do not comply with the provisions of thelaw on commerce, they must be declared, calculated and paid for tax as goodsand services used for internal consumption, donation, donation or donation. .”


For the party receiving the gift


Even in the case of an invoice, the party receiving the goods as a gift,gift or gift is not entitled to deduct input VAT. The reason is that the giftrecipient does not have to pay VAT, so it is not eligible to declare and deductVAT. Therefore, the party receiving the gift, giving, or gifting does notdeclare the invoice for the goods.


Above are instructions on how to make invoices for goods given, donated,donated ... Accountants need to pay attention and handle invoices in accordancewith the provisions of the Law.


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