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According to some businesses, when applying the policy on VAT reduction from 10% to 8% for the same order, businesses must separate 2-3 invoices for each item entitled to a tax reduction. This provision raises costs for businesses.

Responding to this issue, the General Department of Taxation said according to Clause 4, Article 1 of Decree 15/2022 dated January 28, 2022 of the Government; the business establishment must make separate invoices for goods and services entitled to a VAT reduction. If the business establishment does not issue a separate invoice for goods and services entitled to VAT reduction, it is not eligible for tax reduction.

According to the General Department of Taxation, in fact, on the invoice form for businesses, the indicator of the tax rate is designed in the form of columns, so the business establishment can make invoices for goods and services with different tax rates on the same invoice, including goods and services entitled to tax reduction.

Making separate invoices is convenient in classifying and managing invoices for goods and services entitled to tax reduction, but this increases time and costs for businesses, especially those issuing a large volume of invoices per day. If an enterprise finds it difficult to make separate invoices for goods and services entitled to VAT reduction, and refuses to issue separate invoices for these goods and services, consumers will not benefit from the tax reduction policy, directly affecting the interests of consumers.

Currently, the Ministry of Finance is proposing to amend Clause 4, Article 1 of Decree 15/2022/ND-CP and include this amendment in the Decree amending and supplementing a number of articles of Decree 126/2020/ ND-CP, Decree 123/2020/ND-CP and Decree 15/2022/ND-CP according to abbreviated procedures as follows: if a business establishment sells goods and services with different tax rates, the invoice must clearly state the tax rate or the percentage rate of reduced VAT for each item or service as prescribed in Clause 3 of this Article.