Regarding this issue, the Ministry of Finance has the following comments:

Pursuant to Clause 1, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, it is stipulated that:

"Article 4. Principles of making, managing and using invoices and documents

When selling goods or providing services, the seller must make an invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising, samples; goods and services used for giving, donating, exchanging, paying in lieu of salary for employees and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of lending, borrowing or returning goods) and must fully record the content as prescribed in Article 10 of this Decree. In case of using electronic invoices, it must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree".

Pursuant to Article 2 of Circular No. 219/2013/TT-BTC dated December 31, 2013:

"Article 2. Taxable entities

Subjects subject to VAT are goods and services used for production, business and consumption in Vietnam (including goods and services purchased from organizations and individuals abroad), except for entities not subject to VAT as guided in Article 4 of this Circular".

Pursuant to Clause 1, Article 5 of Circular No. 219/2013/TT-BTC dated December 31, 2013:

"Article 5. Cases not required to declare and pay VAT

Organizations and individuals receiving compensation in cash (including compensation for land and assets on land when land is recovered under the decision of a competent State agency), bonuses, support money, transfer money for emission rights and other financial revenues.

When receiving compensation, bonuses, support money, transfer money for emission rights and other financial revenues, business establishments shall prepare receipts according to regulations. For business establishments paying money, the purpose of payment shall be used to prepare payment receipts.

In case of compensation in the form of goods and services, the compensation establishment must prepare invoices and declare, calculate and pay VAT as for the sale of goods and services; the establishment receiving compensation shall declare and deduct according to regulations.

In case a business receives money from an organization or individual to perform services for the organization or individual such as repair, warranty, promotion, advertising, it must declare and pay taxes according to regulations".

Based on the above regulations, in case the customer pays an amount of money but it is not related to the payment according to the contract for the sale of goods and services between the company and the customer, not falling under the case specified in Clause 1, Article 4 of Decree No. 123/2020/ND-CP, the company does not have to issue an invoice.

Mr. Long is requested to review the actual business situation of the company and related legal documents to comply with regulations.