Question:
Our company purchases goods and services. The input invoices received from suppliers show the unit price as a decimal (436,363,636363). However, the total amount, VAT amount, and total payment to the supplier are rounded. Is it valid to state the unit price in decimal like this?
Answer:
Based on Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance guiding invoices and documentation for sales of goods and provision of services, the following applies: In the case where the seller states a decimal unit price on the invoice but rounds off the total amount, VAT amount, and total payment, if the invoice meets all the requirements specified in Article 16 of Circular No. 39/2014/TT-BTC, then it is still considered valid according to regulations.
