Uni 10-12-2020 - Tax policy for invoice issuance of giving, offering, gifting masks

Official letter 1901/CT-TTHT for invoice issuance of giving, offering, gifting masks as follows:

If the company pays tax according to the deduction method and operates to give, donate or present masks to organizations and individuals, it must issue a VAT invoice, fully state the items on the invoice and calculate the VAT as invoice. sales orders for goods and services to customers. The invoice and VAT calculation prices are determined according to the selling prices of goods or services of the same or equivalent type at the time of giving, offering, gifting masks.