Can the Seller Issue a Shipping Fee Invoice to the Customer When Purchasing Goods?
Based on the provisions of Clause 1 Article 17 of Circular 39/2014/TT-BTC:
The seller is authorized to delegate a third party to issue invoices for the sale of goods and services. The invoice issued by the third party must still bear the name of the selling unit as the delegating unit and be stamped by the delegating unit on the upper left corner of the invoice (if the invoice is self-printed from the appointed party's equipment or an electronic invoice, the stamp of the delegating unit is not required). The delegation must be documented in writing between the delegating party and the appointed party.
Therefore, according to this regulation, the activity of shipping goods from your company to the customer is performed by the delivery company. In essence, the delivery company is the provider of the shipping service, and the customer is the user of this service. If your company wants to issue an invoice for the shipping fee to the customer, the delivery company can authorize your company to issue the invoice for the shipping fee to the customer. Your company can issue a sales invoice along with transportation services to the customer.
Note: The invoice must include your company as the seller and the delivery company as the transportation unit.
Sincerely!