{"id":999963972,"date":"2023-07-04T16:55:56","date_gmt":"2023-07-04T09:55:56","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999963972"},"modified":"2026-06-03T23:14:20","modified_gmt":"2026-06-03T16:14:20","slug":"compare-decree-44-2023-and-decree-15-2022","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/","title":{"rendered":"Decree 15\/2022\/ND-CP: Regulations on invoice issuance and guidance on value-added tax declaration."},"content":{"rendered":"

Decree 15\/2022\/ND-CP was one of the policies that had an "immediate impact" on the invoicing and VAT declaration activities of businesses, as it stipulated a reduction in the tax rate from 10% to 8% for certain groups of goods and services during the application period. In reality, the risk did not lie in "not knowing about the tax reduction," but rather in the fact that accountants easily confused eligible and ineligible items, incorrectly recorded the tax rate on invoices, or lacked the basis for consulting appendices when goods had complex descriptions.<\/span><\/p>\n

This article provides an easy-to-understand summary of Decree 15\/2022, guidance on identifying eligible entities for VAT reduction, how to properly issue invoices for each tax calculation method, common errors and how to handle them. It also compiles the necessary documents for further information. <\/span>Download Decree 15\/2022\/ND-CP<\/b> (PDF\/Word) and download the appendix separately for quick lookup of product codes, helping businesses proactively comply and reduce risks when declaring goods.<\/span><\/p>\n

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