What day is the 8th day of the 12th lunar month in 2025? Shall an invoice be issued upon giving New Year's gifts to customers in Vietnam?

What day is the 8th day of the 12th lunar month?

According to the Perpetual Calendar for January 2025 as follows:

Thus, the 8th day of the 12th lunar month (lunar) falls on Tuesday, January 7, 2025 (meaning the 8th day of the 12th lunar month, 2024, in the lunar calendar is January 7, 2025, in the solar calendar).

What day is the 8th day of the 12th lunar month in 2025? (Image from the Internet)

Shall an invoice be issued upon giving New Year's gifts to customers in Vietnam?

Based on Clause 1, Article 4 of Decree 123/2020/ND-CP stipulating the principles of drafting, managing, and using invoices and documents:

Principles of drafting, managing, and using invoices and documents

1. When selling goods, providing services, the seller must draft an invoice to give to the buyer (including cases where goods or services are used for promotion, advertising, samples; goods or services used for giving, gifting, exchanging, compensating for employees instead of wages, and internal consumption (except for internal circulation goods for continued production); exporting goods in the form of loan, lending, or return) and must fully record the contents as prescribed in Article 10 of this Decree, where electronic invoices are used, they must comply with the standard data format of the tax authority as prescribed in Article 12 of this Decree.

2. Upon withholding personal income tax, collecting taxes, fees, charges, tax withholding organizations, fee-collecting organizations, tax collecting organizations must issue tax deduction certificates, tax collection receipts, fee receipts to the person whose income is deducted, taxpayer, fee-payer, and must fully record contents as stipulated in Article 32 of this Decree. In the case of using electronic receipts, they must follow the standard data format of the tax authority. In cases where individuals authorize tax finalization, tax deduction certificates for personal income tax are not issued.

For individuals not signing labor contracts or signing labor contracts less than 3 months, the income-paying organization/individual can choose to issue a separate tax deduction certificate for each deduction or issue one tax deduction certificate for multiple deductions within a tax period. For individuals signing labor contracts of 3 months or more, the income-paying organization/individual only issues one tax deduction certificate for an individual within a tax period.

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Additionally, Official Dispatch No. 47499/CTHN-TTHT in 2022 stipulates as follows:

Based on the above provisions, the Hanoi Tax Department provides the following opinion:

Companies must issue invoices for goods and services used for giving, gifting customers, and the invoice must fully reflect the content as prescribed in Article 10 of Decree No. 123/2020/ND-CP. The tax calculation price for goods and services given, gifted is implemented according to guidance in Clause 3 Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013, from the Ministry of Finance.

Accordingly, when giving or gifting (to customers, employees, etc.) invoices must be issued like ordinary sales, whether buying to give directly or bringing in stock before gifting. Additionally, for goods and services used for giving, gifting to customers, the invoice must fully reflect the content as prescribed in Article 10 of Decree 123/2020/ND-CP.

What contents should be included in invoices for New Year gifts given to customers in Vietnam?

Based on Article 10 of Decree 123/2020/ND-CP, the content required on invoices when issuing New Year gift invoices to customers includes:

(1) Invoice name, invoice symbols, and invoice sample number.

(2) Invoice copy name applicable to invoices printed by the tax authority as instructed by the Ministry of Finance.

(3) Invoice number

(4) Name, address, tax identification number of the seller

(5) Name, address, tax identification number of the buyer

(6) Name, unit of measure, quantity, unit price of goods/services; amount excluding value-added tax, VAT rate, total VAT amount by tax rate, total VAT amount, total payment including VAT.

(7) Seller's signature, buyer's signature.

(8) Date of invoice issuance

(9) Date of electronic invoice signature

(10) Tax authority code for electronic invoices

(11) Fees, charges

(12) Name, tax identification number of the invoice printing organization for invoices printed by the tax authority.

(13) Writing, numbering, and currency displayed on the invoice

(14) Other contents on the electronic invoice

Aside from the contents mentioned above, businesses, organizations, households, and individual businesses can add information about logos or emblems to represent the brand or image of the seller.

Depending on the characteristics, transaction nature, and management requirements, additional details like sales contract details, transport orders, customer codes, and other information may be included on the invoice.

Note: In certain cases specified in Clause 14, Article 10 of Decree 123/2020/ND-CP, electronic invoices are not required to include all of these contents.