The only solution is to issue multiple invoices when the list of goods and services exceeds the number of lines on an invoice?
Based on Article 19 of Circular 39/2014/TT-BTC stipulating the issuance of invoices when the list of goods and services exceeds the number of lines of an invoice as follows:
In case of selling goods and services where the list of goods and services exceeds the number of lines of an invoice, the seller can issue multiple invoices or choose one of the following two forms:
- The seller sequentially records multiple invoice numbers. The last line of goods on the preceding invoice should include the phrase “continued on the next number” and the first line of goods on the following invoice should include the phrase “continued from the previous number.” The invoices must list all items continuously from one invoice to another. The seller's information and buyer's information are fully recorded on the first invoice. The seller's signature and stamp (if any), the buyer's signature, payment price, surcharges, additional fees, trade discounts, and value-added tax are recorded on the last invoice, and any remaining space is crossed out (if applicable).
In the case where the business establishment uses self-printed invoices, issuance and printing of invoices are performed directly from the software, and the number of goods and services sold exceeds the number of lines on an invoice page. The Tax Department will consider each specific case to approve the business establishment to use invoices with more than one page if the top of the following page of the invoice contains the same invoice number as the first page (automatically assigned by the computer system); the same name, address, and tax code (MST) of the buyer and seller as on the first page; the same invoice form and symbol as on the first page; along with a note in Vietnamese with no accents "tiep theo trang truoc – trang X/Y" (where X is the page number and Y is the total number of pages of that invoice).
- The seller is permitted to use a listing to enumerate the types of goods/services sold along with the invoice.
a) Contents recorded on the invoice
The invoice must clearly state “accompanied by listing number..., dated..., month... year...”. The “item name” section on the invoice only records the general name of the item.
Other criteria recorded on the invoice are implemented as guided in Clause 2, Article 16 of this Circular.
b) Contents on the listing
The listing is self-designed by the seller to match the characteristics, models, and types of goods but must ensure the following main contents:
+ Seller's name, contact address, tax code
+ Item name, quantity, unit price, total amount. In case the seller pays value-added tax by the deduction method, the listing must include the criteria “value-added tax rate,” “value-added tax amount.” The total payment amount (excluding value-added tax) must match the total amount recorded on the value-added tax invoice.
The listing must clearly state “accompanied by invoice number... dated... month... year…” and include full signatures of the seller and the buyer as on the invoice.
If the listing has more than one (01) page, the pages must be sequentially numbered and stamped with a contiguous seal. The final listing must include full signatures of the seller and buyer as on the invoice.
The number of listings issued corresponds to the number of invoice copies. The listing must be kept together with the invoice for tax authorities to check and compare when necessary.
The seller and buyer are to manage and store the listing accompanying the invoice according to regulations.
Thus, for the issuance of an invoice when the list of goods and services exceeds the number of lines of an invoice, you can issue multiple invoices or choose one of the above two forms to execute; choosing one of these forms means there's no need to issue multiple invoices.
Sincerely!
