On February 27, 2020, Hanoi Tax Department issued Official Letter No. 8309 / CT-TTHT to provide guidance on the abbreviation of business address at the request of TNH TNT Express WorldWide Company (Vietnam).
The content in the Official Letter defines: “The company has an address on the certificate of business registration too long, making it difficult to recognize the full address on transaction documents and input invoices, output invoices. Therefore, the unit is allowed to write briefly some common nouns to ensure the correct, complete and suitable business registration, tax registration of the business and still identify the correct address of the buyer and the address of the seller and other criteria on the invoice, which are still sufficient and in accordance with the regulations, shall be considered a valid invoice for use in declaration and accounting ”.
The content above is based on Point b, Clause 7, Article 3 of Circular No. 26/2015 / TT-BTC, specifically:
“b) To amend and supplement Point b, Clause 2, Article 16 as follows:
“b) The title” Name, address and tax identification number of the seller “,” name, address and tax code of the buyer ”
The seller must accurately record the “tax identification number” criterion of the buyer and seller.
The title “name and address” of the seller and buyer must be fully written, in case of the abbreviation, it must be ensured to identify the right buyer and seller.
In case the name and address of the buyer are too long, on the invoice, the seller may concise with a number of commonly used nouns such as: “Ward” to “P”; “District” becomes “Q”, “City” becomes “TP”, “Vietnam” becomes “VN” or “Shares” is “CP”, “Limited Liability” becomes “Limited”, “industrial parks” “into” IZ “,” production “into” SX “,” Branch “into” CN “… but must ensure the full number of houses, street names, wards, communes, districts, cities, determine the exact name and address of the business and in accordance with the business registration, tax registration of the business.
In case the selling organization has a dependent unit having its direct tax identification number, the name, address and tax identification number of the attached unit. In case the dependent unit does not have a tax code, write the tax code of the head office.
When selling goods or providing services of VND 200,000 or more each time, the buyer does not take the invoice or provide the name, address and tax code (if any), the invoice must still be clearly stated. “Buyer does not get invoice” or “buyer does not provide name, address, tax code.
Particularly for petrol and oil retail units, if the buyer does not request to get the invoice, at the end of the day, the unit must make an invoice for the total revenue of the buyer without taking out the invoice arising in the day.
In case the invoiced invoice contains errors in the name and address of the buyer but the buyer tax code is correctly entered into, the parties shall make an adjustment record and not have to make an adjusted invoice. Other cases of erroneous invoices must comply with Article 20 of Circular No. 29/2014 / TT-BTC of the Ministry of Finance. ”
The issuance of Official Letter No. 8309 / CT-TTHT helps to solve problems of enterprises related to invoicing activities to ensure that this activity is carried out accurately and consistently.