{"id":999975604,"date":"2025-06-14T17:22:43","date_gmt":"2025-06-14T10:22:43","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999975604"},"modified":"2026-06-09T13:49:20","modified_gmt":"2026-06-09T06:49:20","slug":"instructions-for-issuing-a-cashless-invoice","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/","title":{"rendered":"Instructions for issuing invoices for free gifts to customers and employees"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In business, it is quite common for businesses to give away goods to customers or employees to show gratitude, promote sales or provide internal care. However, many businesses and accountants are still confused about when to <\/span><b>issue invoice for free gift<\/b><span style=\"font-weight: 400;\"> How to handle it to ensure compliance with tax regulations?\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following article by Bizzi will help you understand the cases where invoices must be issued, how to account for them, and important notes when giving away goods without collecting money to avoid tax risks.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-999975610\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-xuat-hoa-don-hang-thang-khong-thu-tien-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#1_Tai_sao_can_xuat_hoa_don_khi_tang_qua\" >1. Why do we need to issue invoices when giving gifts?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#11_Hang_tang_khong_thu_tien_la_gi\" >1.1 What is a free gift?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#12_Quy_dinh_chung_ve_viec_lap_hoa_don_cho_hang_tang_bieu_cho\" >1.2 General regulations on invoicing for gifts, presents, and donations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#2_Can_cu_phap_ly_voi_viec_xuat_hoa_don_hang_tang_khong_thu_tien\" >2. Legal basis for issuing invoices for free gifts<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#Hieu_luc_cua_cac_quy_dinh_moi\" >Effect of new regulations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#3_Cach_lap_hoa_don_cho_hang_tang_khong_thu_tien\" >3. How to invoice for free gifts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#4_Quy_dinh_ve_thue_GTGT_doi_voi_hang_tang_khong_thu_tien\" >4. Regulations on VAT for free gifts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#5_Ke_khai_thue_GTGT_doi_voi_hang_tang_khong_thu_tien\" >5. Declaring VAT on free gifts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#6_Hach_toan_ke_toan_hang_tang_khong_thu_tien\" >6. Accounting for free gifts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#7_Ung_dung_cong_nghe_trong_quan_ly_hoa_don_hang_tang\" >7. Applying technology in managing gift invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#71_Vai_tro_cua_phan_mem_ke_toan_va_hoa_don_dien_tu\" >7.1 The role of accounting software and electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#72_Giai_phap_ho_tro_toan_dien_tu_Bizzi_trong_quan_ly_va_xuat_hoa_don_hang_tang_khong_thu_tien\" >7.2 Comprehensive support solution from Bizzi in managing and issuing invoices for free gifts<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#721_Quan_ly_hoa_don_dau_vao_khi_mua_qua_tang_%E2%80%93_Giai_phap_IPA_3way\" >7.2.1 Managing input invoices when purchasing gifts \u2013 IPA + 3way solution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#722_Lap_va_phat_hanh_hoa_don_hang_tang_khong_thu_tien_%E2%80%93_Giai_phap_B-invoice\" >7.2.2 Create and issue invoices for free gifts \u2013 B-invoice solution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#723_Kiem_soat_chi_phi_tang_qua_%E2%80%93_Giai_phap_Bizzi_Expense\" >7.2.3 Controlling gift giving costs \u2013 Bizzi Expense solution<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#8_Cac_luu_y_quan_trong_khac\" >8. Other important notes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/instructions-for-issuing-a-cashless-invoice\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tai_sao_can_xuat_hoa_don_khi_tang_qua\"><\/span><b>1. Why do we need to issue invoices when giving gifts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In business, giving gifts to customers or employees is a common way to show gratitude, promote the brand or encourage work spirit. However, even if there is no revenue, businesses are still required to issue invoices for these cases to ensure compliance with legal regulations and transparency in cost accounting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Hang_tang_khong_thu_tien_la_gi\"><\/span><b>1.1 What is a free gift?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Free gifts include products, goods or services that businesses use for giving, donating, gifting, promotion or internal use (except for internal circulation to continue production). In these cases, invoices must be issued, even when no payment is collected from the recipient, for the purpose of tax declaration and strict cost management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Quy_dinh_chung_ve_viec_lap_hoa_don_cho_hang_tang_bieu_cho\"><\/span><b>1.2 General regulations on invoicing for gifts, presents, and donations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When businesses give gifts to customers or employees, the following points should be noted:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice time<\/b><span style=\"font-weight: 400;\">: Is the time of transferring ownership or right to use goods to the recipient.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice content<\/b><span style=\"font-weight: 400;\">: Full information about the goods and services given as gifts must be recorded, including name, quantity, unit price, tax rate and VAT amount (if any). In case the gift is part of a valid promotional program, the taxable price can be 0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice type<\/b><span style=\"font-weight: 400;\">: Value added tax invoice or sales invoice can be used, depending on the nature of the activity and the recipient of the gift.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Issuing invoices for free gifts not only demonstrates compliance with the law but also supports businesses in managing costs, declaring taxes properly and avoiding future audit risks.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Can_cu_phap_ly_voi_viec_xuat_hoa_don_hang_tang_khong_thu_tien\"><\/span><b>2. Legal basis for issuing invoices for free gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Job <\/span><b>issue invoice for free gift<\/b><span style=\"font-weight: 400;\"> is a common activity in businesses, especially in promotional programs, customer appreciation or product promotion. However, businesses need to comply with legal regulations on taxes and invoices, to avoid risks related to value added tax (VAT) declaration or administrative penalties.<\/span><\/p>\n<p><b>Relevant regulatory documents<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The activity of issuing invoices for free gifts is regulated by the following legal documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 123\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\">: Regulations on principles of creating, managing and using invoices and documents, including electronic invoices for non-cash goods and services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 70\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\"> (effective from June 1, 2025): Amending and supplementing a number of articles of Decree 123\/2020\/ND-CP, updating new regulations on electronic invoices, including content related to how to record and handle invoices for promotional and gift goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 219\/2013\/TT-BTC<\/b><span style=\"font-weight: 400;\">: Detailed instructions on the implementation of the Law on VAT, clearly stating how to determine tax obligations for donated goods, including requiring invoices and calculating VAT as for normal sales.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 78\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Circular 32\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\"> (effective from May 31, 2025): Instructions for implementing Decree 123\/2020\/ND-CP, updating regulations on issuing electronic invoices for non-cash goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Commercial Law 2005<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Decree 81\/2018\/ND-CP<\/b><span style=\"font-weight: 400;\">: Adjust promotional programs, including regulations on giving away goods to customers and requiring compliance with tax and invoice laws.<\/span><\/li>\n<\/ul>\n<p><b>Effect of new regulations<\/b><\/p>\n<p><span style=\"font-weight: 400;\">From date <\/span><b>01\/06\/2025<\/b><span style=\"font-weight: 400;\">, <\/span><b>Decree 70\/2025\/ND-CP<\/b><span style=\"font-weight: 400;\"> officially took effect, leading to changes in the process of issuing electronic invoices for free gifts. At the same time, <\/span><b>Circular 32\/2025\/TT-BTC<\/b><span style=\"font-weight: 400;\"> also replaces Circular 78\/2021\/TT-BTC from <\/span><b>May 31, 2025<\/b><span style=\"font-weight: 400;\">, updated with new instructions on how to invoice, when to invoice and how to declare VAT for promotional goods.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_luc_cua_cac_quy_dinh_moi\"><\/span><b>Effect of new regulations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For example, Decree 70\/2025\/ND-CP, effective from June 1, 2025, amends a number of regulations on electronic invoices.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-999975609\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-nghi-dinh-ve-duat-hoa-don-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Cach_lap_hoa_don_cho_hang_tang_khong_thu_tien\"><\/span><b>3. How to invoice for free gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When business <\/span><b>issue invoice for free gift<\/b><span style=\"font-weight: 400;\">, even if there is no revenue, it is still necessary to issue invoices as in the case of normal sales. This is to ensure transparency in tax and cost management, and at the same time help businesses comply with current legal regulations.<\/span><\/p>\n<p><b>General principles when making invoices<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Businesses must establish <\/span><b>VAT invoice<\/b><span style=\"font-weight: 400;\"> or sales invoice in accordance with the provisions of Article 10 of Decree 123\/2020\/ND-CP and amended by Decree 70\/2023\/ND-CP. The invoice must have full information according to the form, even when the goods are not collected for payment.<\/span><\/p>\n<p><b>Information to be shown on gift receipt<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Buyer&#039;s name<\/b><span style=\"font-weight: 400;\">: Enter the name of the individual or organization receiving the gift.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unit name<\/b><span style=\"font-weight: 400;\">: If the recipient is a business, write the name of the unit; if it is an individual, you can leave it blank or write &quot;Customer does not take invoice&quot; if they refuse to receive the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax ID and Buyer Address<\/b><span style=\"font-weight: 400;\">: Record the gift recipient&#039;s information, similar to a sales invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Name of goods and services<\/b><span style=\"font-weight: 400;\">: Clearly state the name of the goods with the note &quot;free gift\/gift&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unit, quantity, unit price<\/b><span style=\"font-weight: 400;\">: Fill in the full amount as on a regular sales invoice. Unit price is the selling price excluding tax, even if the goods are not collected for sale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Total amount, tax rate, total cost<\/b><span style=\"font-weight: 400;\">: Calculate fully as sales invoice to ensure proper tax deduction and declaration.<\/span><\/li>\n<\/ul>\n<p><b>In case the recipient does not take the invoice<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If the recipient does not take the invoice, the unit name field can be set to \u201cCustomer does not take invoice\u201d. However, the business must still issue an invoice to record expenses and declare taxes, avoiding risks when being inspected by the tax authority.<\/span><\/p>\n<p><b>Invoice time<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The time of invoice is <\/span><b>at the time of gift delivery<\/b><span style=\"font-weight: 400;\">, regardless of whether the recipient is an internal employee or an external customer. This helps businesses accurately reflect the transactions that arise and complete accounting records.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-999975608\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-cach-lap-hoa-don-hang-tang-khong-thu-tien.jpg\" alt=\"\" width=\"1024\" height=\"617\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-cach-lap-hoa-don-hang-tang-khong-thu-tien.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-cach-lap-hoa-don-hang-tang-khong-thu-tien-300x181.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-cach-lap-hoa-don-hang-tang-khong-thu-tien-768x463.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-cach-lap-hoa-don-hang-tang-khong-thu-tien-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">How to invoice on Bizzi<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Quy_dinh_ve_thue_GTGT_doi_voi_hang_tang_khong_thu_tien\"><\/span><b>4. Regulations on VAT for free gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Job <\/span><i><span style=\"font-weight: 400;\">issue invoice for free gift<\/span><\/i><span style=\"font-weight: 400;\"> is a common accounting practice but can easily cause confusion if the purpose of the gift is not clearly distinguished and current VAT regulations are not complied with. Depending on whether the gift is a regular gift or a promotional item, the calculation and declaration of VAT will be different.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Distinguishing between regular gifts and promotional goods according to commercial law<\/b><span style=\"font-weight: 400;\">: Gifts are usually products given on holidays, birthdays, openings, etc. and are not intended for commercial promotion. Meanwhile, promotional goods are made for the purpose of stimulating demand, promoting products and must comply with the Commercial Law and Decree 81\/2018\/ND-CP. Distinguishing between these two types is the first step to declaring VAT in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>VAT calculation price for regular gifts<\/b><span style=\"font-weight: 400;\">: When the business <\/span><i><span style=\"font-weight: 400;\">issue invoice for free gift<\/span><\/i><span style=\"font-weight: 400;\"> In the form of normal gifts, the VAT taxable price is the selling price of the same or equivalent goods or services at the time of gifting. This is an important basis for calculating the correct amount of VAT payable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>VAT calculation price for promotional goods<\/b><span style=\"font-weight: 400;\">: If the donated goods are part of a legal promotional program (registered or notified to the Department of Industry and Trade), the VAT taxable price is determined to be 0. However, if the promotional program does not comply with commercial law, the enterprise is required to declare and pay tax as normal donated goods. When making an invoice, it is necessary to fully state the selling price, tax rate and VAT amount as in a sales transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable VAT rate<\/b><span style=\"font-weight: 400;\">: The VAT rate stated on the gift invoice will depend on the tax rate of that item at the time of the transaction. For example, if the gifted item is subject to a tax rate of 10%, the gift invoice will also record the rate of 10%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Compliance with regulations when <\/span><i><span style=\"font-weight: 400;\">issue invoice for free gift<\/span><\/i><span style=\"font-weight: 400;\"> Not only does it help businesses avoid tax risks, it also ensures transparency in accounting books.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Ke_khai_thue_GTGT_doi_voi_hang_tang_khong_thu_tien\"><\/span><b>5. Declaring VAT on free gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Job <\/span><b>issue invoice for free gift<\/b><span style=\"font-weight: 400;\"> must be done correctly to ensure compliance with tax regulations and avoid risks when settling. Depending on the role of the enterprise as the donor or recipient, the way to declare VAT will have clear differences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Input VAT declaration (For buyers of goods as gifts)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When a business purchases goods or services for the purpose of giving them as gifts to customers or partners, these input invoices can still be declared as normal if they meet the deduction conditions (have valid invoices, non-cash payment documents, etc.). Specifically, declare at indicators 23, 24, 25 on form 01\/GTGT.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Output VAT declaration (For the donor\/gifter)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Giving away goods or services (not part of a legitimate promotional program) is still considered <\/span><b>revenue generating activities<\/b><span style=\"font-weight: 400;\">, so businesses need to issue invoices and declare corresponding output VAT. Specifically, declare the value and VAT according to the tax rate applied to the sales index on the 01\/GTGT declaration as a normal sales transaction.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal promotions under the Commercial Law<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the donated goods and services are part of a legally registered promotional program, the taxable value is determined to be 0. At this time, the enterprise does not need to declare output VAT for the promotional goods.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax declaration for recipients of gifts<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The recipient does not have to declare the invoice for the gift because there is no payment obligation and there is no valid document to deduct input tax. However, the enterprise receiving the gift needs to pay attention to the value of the received assets for internal accounting and management purposes.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-999975611\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa.png\" alt=\"\" width=\"1572\" height=\"1204\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa.png 1572w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa-300x230.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa-1024x784.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa-768x588.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa-1536x1176.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-hoa-don-chung-tu-hang-hoa-16x12.png 16w\" sizes=\"(max-width: 1572px) 100vw, 1572px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Hach_toan_ke_toan_hang_tang_khong_thu_tien\"><\/span><b>6. Accounting for free gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Issuing invoices for free gifts and accounting must comply with regulations under Circular 200 or Circular 133. Enterprises must ensure that all steps from purchasing, warehousing, exporting to recording costs and VAT must be completed to avoid errors in tax settlement and financial reporting.<\/span><\/p>\n<p><b>Accounting at the donor\/donor side:<\/b><\/p>\n<p><b>In case of buying goods for gifts without going to the warehouse:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 641 (Circular 200) or Debit account 642\/6421 (Circular 133) \u2013 Cost of purchasing gifts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 133 \u2013 If there is input VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 331\/111\/112 \u2013 Value of goods paid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is account 3331\/33311 - Output VAT payable (because invoices must still be issued).<\/span><\/li>\n<\/ul>\n<p><b>In case of purchasing goods to store in warehouse, then exporting as gifts:<\/b><\/p>\n<p><b>When entering the warehouse:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 152, 153, 156\u2026 \u2013 Value of goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 1331 \u2013 Deductible input VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 331\/111\/112\u2026 \u2013 Payment amount.<\/span><\/li>\n<\/ul>\n<p><b>When leaving the warehouse:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 641 (TT200) or account 642\/6421 (TT133) \u2013 Gift expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 152, 153, 156 \u2013 Value of exported goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 3331\/33311 \u2013 Output VAT payable.<\/span><\/li>\n<\/ul>\n<p><b>In case of giving or donating to employees using welfare funds:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 353 - Expenses from welfare fund.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 511 - Internal revenue from donated goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 33311 \u2013 Output VAT.<\/span><\/li>\n<\/ul>\n<p><b>Record cost of goods sold:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 632 - Cost of donated goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 152, 153, 156 \u2013 Warehouse value.<\/span><\/li>\n<\/ul>\n<p><b>Accounting at the recipient of gifts:<\/b><\/p>\n<p><b>Accountants record:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 156, 642, 242,\u2026 \u2013 Total value received including VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit account 711 \u2013 Other income. (Applicable according to both Circular 200 and 133)<\/span><\/li>\n<\/ul>\n<p><b>Comparison between Circular 200 and Circular 133:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 200 uses account 641 to record selling expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 133 often uses account 642 or account 6421 for business management costs.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">=&gt; Enterprises need to base on the accounting regime being applied to choose the correct account.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are having difficulty in processing the correct invoice for free gifts, <\/span><a href=\"https:\/\/bizzi.vn\/\"><span style=\"font-weight: 400;\">Bizzi<\/span><\/a><span style=\"font-weight: 400;\"> provide automation support solutions <\/span><a href=\"https:\/\/bizzi.vn\/quy-dinh-va-cach-xuat-hoa-don-dien-tu-cho-ho-kinh-doanh\/\"><span style=\"font-weight: 400;\">Invoicing process<\/span><\/a><span style=\"font-weight: 400;\">, ensuring compliance with regulations, saving time and reducing errors in accounting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_Ung_dung_cong_nghe_trong_quan_ly_hoa_don_hang_tang\"><\/span><b>7. Applying technology in managing gift invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of increasingly strict tax regulations, <\/span><b>issue invoice for free gift<\/b><span style=\"font-weight: 400;\"> requires businesses to ensure accuracy, transparency and compliance with regulations. Applying technology such as accounting software and electronic invoices is an essential solution to optimize this process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"71_Vai_tro_cua_phan_mem_ke_toan_va_hoa_don_dien_tu\"><\/span><b>7.1 The role of accounting software and electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accounting software helps automate the entire process from creating warehouse receipts, invoices to accounting for related transactions. In particular, <\/span><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi\/\"><span style=\"font-weight: 400;\">Electronic invoice<\/span><\/a><span style=\"font-weight: 400;\"> Support businesses in issuing invoices in accordance with standard data formats prescribed by tax authorities, while ensuring safe storage of invoices for a minimum of 10 years as required by law.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"72_Giai_phap_ho_tro_toan_dien_tu_Bizzi_trong_quan_ly_va_xuat_hoa_don_hang_tang_khong_thu_tien\"><\/span><b>7.2 Comprehensive support solution from Bizzi in managing and issuing invoices for free gifts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For businesses that regularly engage in gift giving, managing invoices related to free gifts can become complicated and time-consuming if handled manually. Bizzi offers an integrated solution ecosystem that helps businesses control the entire process \u2013 from input invoices, electronic invoicing, to gift cost management \u2013 automatically, standardized and in compliance with legal regulations.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"721_Quan_ly_hoa_don_dau_vao_khi_mua_qua_tang_%E2%80%93_Giai_phap_IPA_3way\"><\/span><b>7.2.1 Managing input invoices when purchasing gifts \u2013 IPA + 3way solution<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Bizzi provides input invoice processing and reconciliation through an automated process combining RPA (Robotic Process Automation) and AI (Artificial Intelligence) technology.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Specifically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatically download invoices from multiple sources<\/b><span style=\"font-weight: 400;\"> (email, e-invoice portal, accounting software).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Check invoice validity<\/b><span style=\"font-weight: 400;\"> Based on data from the General Department of Taxation and supplier information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warning of risky or unusual invoices<\/b><span style=\"font-weight: 400;\">, helping accountants detect errors promptly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatic 3-way matching<\/b><span style=\"font-weight: 400;\"> between order - receipt - invoice, limit errors in payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Smart invoice storage and classification<\/b><span style=\"font-weight: 400;\">, easy to retrieve for auditing or tax settlement. This feature is especially useful when businesses purchase gifts in large quantities, from many different suppliers.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-999975607\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-ipa-3way.jpg\" alt=\"\" width=\"1110\" height=\"610\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-ipa-3way.jpg 1110w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-ipa-3way-300x165.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-ipa-3way-1024x563.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-ipa-3way-768x422.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-ipa-3way-18x10.jpg 18w\" sizes=\"(max-width: 1110px) 100vw, 1110px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"722_Lap_va_phat_hanh_hoa_don_hang_tang_khong_thu_tien_%E2%80%93_Giai_phap_B-invoice\"><\/span><b>7.2.2 Create and issue invoices for free gifts \u2013 B-invoice solution<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">With the B-invoice electronic invoice solution, Bizzi supports businesses in flexibly issuing gift invoices, ensuring compliance with the provisions of Circular 78\/2021\/TT-BTC and the instructions of the General Department of Taxation.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Businesses can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Create electronic invoices for free gifts<\/b><span style=\"font-weight: 400;\"> according to standard form, no missing information such as unit price = 0, taxable price = market price, clearly stating the reason for not collecting money.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bulk Invoice<\/b><span style=\"font-weight: 400;\"> for promotions, gratitude gifts, saving processing time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Integrate authentication code from tax authorities<\/b><span style=\"font-weight: 400;\"> fast, guaranteed validity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Store electronic invoices safely and securely according to regulations (at least 10 years)<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Easily look up invoices by date, recipient name, gift program, etc.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Synchronize invoice data with accounting software and ERP systems<\/b><span style=\"font-weight: 400;\">, helping accountants avoid manual entry, reducing the risk of errors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">All of the above features are specifically designed for processing needs. <\/span><b>Free gift receipt<\/b><span style=\"font-weight: 400;\">, helping businesses avoid the risk of having valid expenses excluded, while increasing transparency in accounting.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-999975606\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice.jpg\" alt=\"\" width=\"1999\" height=\"835\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice.jpg 1999w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice-300x125.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice-1024x428.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice-768x321.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice-1536x642.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/06-gia-phap-b-invoice-18x8.jpg 18w\" sizes=\"(max-width: 1999px) 100vw, 1999px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"723_Kiem_soat_chi_phi_tang_qua_%E2%80%93_Giai_phap_Bizzi_Expense\"><\/span><b>7.2.3 Controlling gift giving costs \u2013 Bizzi Expense solution<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">In addition to invoice processing support, Bizzi also provides budget management and expense tracking tools for corporate gifting activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With Bizzi Expense, businesses can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Set a specific budget<\/b><span style=\"font-weight: 400;\"> for monthly, quarterly or campaign giveaways.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Track your actual spending<\/b><span style=\"font-weight: 400;\"> compared to the allocated budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warning when spending exceeds the allowed limit<\/b><span style=\"font-weight: 400;\">, helping businesses control cash flow effectively.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Generate automatic expense reports<\/b><span style=\"font-weight: 400;\">, clearly classified by each gift program, implementing department, type of goods, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Integrate costs with internal financial reporting<\/b><span style=\"font-weight: 400;\">, serving strategic decisions or analyzing program performance.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-999975605\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/07-giai-phap-bizzi-expense.webp\" alt=\"\" width=\"1536\" height=\"1168\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/07-giai-phap-bizzi-expense.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/07-giai-phap-bizzi-expense-300x228.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/07-giai-phap-bizzi-expense-1024x779.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/07-giai-phap-bizzi-expense-768x584.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/07-giai-phap-bizzi-expense-16x12.webp 16w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"8_Cac_luu_y_quan_trong_khac\"><\/span><b>8. Other important notes<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When conducting gift giving, businesses need to pay attention to some important legal and accounting points to avoid errors when issuing invoices for free gifts. Below are three common situations that need to be carefully checked:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>In case of purchasing goods using welfare funds<\/b><span style=\"font-weight: 400;\">: If a business uses the welfare fund to purchase goods for the purpose of giving away and not for business purposes, according to some guidance documents from the tax authority, <\/span><b>Invoice not required<\/b><span style=\"font-weight: 400;\">However, this expense <\/span><b>Input VAT not deductible<\/b><span style=\"font-weight: 400;\"> and <\/span><b>not included in reasonable expenses when determining corporate income tax<\/b><span style=\"font-weight: 400;\">Businesses need to regularly check against the latest regulations and guidance documents to ensure compliance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Potential differences between accounting records and VAT returns<\/b><span style=\"font-weight: 400;\">: In case of donated goods, output VAT must still be declared, the enterprise may encounter the situation <\/span><b>difference between the value recorded on the tax return and internal accounting figures<\/b><span style=\"font-weight: 400;\">. This often arises when the taxable price for the gift is determined based on the market price. Enterprises should prepare complete documents and clear explanations to explain when the tax authority inspects.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulations on maximum discount in promotions<\/b><span style=\"font-weight: 400;\">: If the product giveaway program is implemented in the form of a promotion, businesses need to note that <\/span><b>Maximum discount cannot exceed 50% selling price<\/b><span style=\"font-weight: 400;\"> at the time immediately before the promotion. This level may only be exceeded in special cases such as concentrated promotions, price stabilization programs, or business dissolution.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding and fully updating relevant regulations not only helps businesses <\/span><b>transparent accounting<\/b><span style=\"font-weight: 400;\">, but also <\/span><b>Avoid tax and invoice risks<\/b><span style=\"font-weight: 400;\"> during the gift giving process no charge.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Job <\/span><b>issue invoice for free gift<\/b><span style=\"font-weight: 400;\"> is a mandatory requirement under current regulations, even in the case of gifts for customers or employees. Businesses need to clearly understand how to create invoices, determine appropriate VAT rates \u2013 especially paying attention to distinguishing between gifts and promotional goods \u2013 as well as declaring and accounting in accordance with regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fully complying with regulations on invoices, documents and taxes not only helps businesses avoid risks of administrative sanctions but also ensures that the cost of gifts is included in reasonable expenses when determining corporate income tax (if eligible). To optimize this process, businesses can apply technological solutions such as Bizzi electronic invoices to increase accuracy, save time and minimize errors in accounting and tax work.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses register for trial at: <\/span><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>In business, it is quite common for businesses to give away goods to customers or employees as a way to show gratitude,...<\/p>","protected":false},"author":57,"featured_media":999975614,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,85],"tags":[],"class_list":["post-999975604","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-kiem-soat"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975604","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999975604"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975604\/revisions"}],"predecessor-version":[{"id":999975613,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975604\/revisions\/999975613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999975614"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999975604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999975604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999975604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}