Question:
Our company is located in District 2, Ho Chi Minh City. Due to the limited space in our premises for production and business activities, we have rented two additional premises in Thu Duc District and Bien Hoa City, where we have relocated half of our company’s employees to work. Regarding invoices and documents at these two rented premises, can we use them jointly with the invoices and documents at the company?
Answer:
-Based on Clause 1, Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance, which provides guidance on the implementation of certain provisions of the Law on Tax Administration, it specifies the responsibility for declaring value-added tax (VAT).
-Based on Clause 3, Article 9 of Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance, which provides guidance on invoicing for the sale of goods and provision of services, it regulates the notification of invoice issuance by enterprises.
-In accordance with the above regulations, in the case where a company rents premises and establishes a dependent branch, the following applies:
- If the branch is located in the same province or centrally governed city as the company’s head office, the company shall declare and use VAT invoices for both the branch and the company. If the branch has its own seal, bank account, directly sells goods or services, and needs to declare and pay VAT separately, then the branch must register to pay VAT separately and use its own invoices.
- If the branch is located in a province other than where the company’s head office is located, the branch shall submit VAT declarations to the tax authority directly managing the branch and use its own invoices. If the branch does not directly sell goods or services or generate revenue, it shall declare VAT centrally at the company’s head office and use the company’s invoices for selling goods or services.
