Rules for the Use of Commercial Invoice
Subject: Tax
Applicable Industries: All corporate

On September 18th, 2023, the General Department of Taxation (GDT) issued Instruction on Strengthening the Implementation of Rules for the Use of Commercial Invoice.


GDT observed that some enterprises having retail business activities in the forms of supplying many low-value goods and with many daily operation activities which have not yet properly implemented, especially the retailed stores as well as gas stations.

To strengthen the implementation of the procedures for the use of commercial invoice effectively by tax law and regulations, GDT further instruct the following rules of the commercial invoice for the retail stores and gasoline and gas stations so as to supply goods to their end customers.

Please find detailed in the link.