Question:
Our company sells goods with doorstep delivery to customers in Hanoi because we are concerned that delivering invoices with the vehicle might result in the loss of invoices (or invoices getting dirty and wet due to weather conditions). Therefore, our company sends invoices through postal services. Can the Ho Chi Minh City Tax Department please clarify whether delivering goods without attaching invoices is allowed?
Answer:
– Based on Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance, guiding invoices and documents for the sale of goods and provision of services
-based on Joint Circular No. 64/2015/TTLT-BTC-BCT-BCA-BQP dated May 08, 2015, of the Ministry of Finance, the Ministry of Industry and Trade, the Ministry of Public Security, and the Ministry of National Defense, regulating invoice procedures for imported goods circulated in the market
In the case where your company sells goods with delivery at the customer’s warehouse, during the transportation of goods, your company must have invoices accompanying the goods to prove the goods are being transported in accordance with regulations.
