Do goods used for trade promotion have to be issued invoices in Vietnam?

In Clause 7, Article 3 of Circular 26/2015/TT-BTC, it is stipulated:

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.

Thus, according to the above-mentioned regulations, the supplier of goods and services must issue invoices when providing goods and services for trade promotion in Vietnam.

Best Regards!