In order to create transparency in determining the time of completion of service provision (invoicing) for services not specified in Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP regulating invoices and documents (amended by Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP), Ms. Pham Thi Thu Yen requested that the competent authority clearly guide the restriction of the right to agree on "a conventional period as a basis for calculating the amount of services provided" between the parties providing and using these services. In fact, many parties using this group of services are interpreting: only for services listed in Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP (amended by Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP), the service provider is entitled to agree with the service user on a "conventional period as a basis for calculating the amount of services provided". For services not listed in Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP (amended by Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP), if the service is provided for a monthly period, the service provider must invoice for the service provided from the first day to the last day of each calendar month with the invoice date being "the last day of each calendar month".

For example, apartment rental service with rental agreement from June 25, 2025 and monthly rent payment, the invoice must be issued on June 30, 2025 and July 31, 2025 instead of July 24, 2025 - the date of completion of service provision for a period of 1 month.

Regarding this issue, the Tax Department has the following comments:

Pursuant to Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government (amended at Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP):

"a) For cases of selling goods and providing services in large quantities, arising regularly, it is necessary to have time to reconcile data between enterprises selling goods, providing services and customers, partners including: In case of providing direct support services for air transport, supplying aviation fuel to airlines, electricity supply activities (except for the subjects specified in Point h of this Clause), providing support services for railway transport, water, television services, television advertising services, e-commerce services, postal and delivery services (including agency services, collection services, and delivery services), services telecommunications services (including value-added telecommunications services), logistics services, information technology services (except for the cases specified in Point b of this Clause) sold in a certain period, banking services (except for lending activities), international money transfer, securities services, computerized lottery, road toll collection between investors and toll service providers and other cases under the guidance of the Minister of Finance, the time of invoice issuance is the time of completion of data reconciliation between the parties but no later than the 7th day of the month following the month in which the service is provided or no later than 7 days from the end of the agreed period. The agreed period is the basis for calculating the quantity of goods and services provided based on the agreement between the goods seller and service provider and the buyer".

Pursuant to Clause 1, Article 6 of Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance guiding on invoices and documents:

"1. Cases of selling goods and providing other services in large quantities, arising regularly, requiring time to reconcile data between enterprises selling goods, providing services and customers, partners are invoiced according to the provisions at Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP (amended and supplemented at Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP) including: products arising according to the provisions of the law on credit institutions, the law on securities and the law on commerce prescribed in the Law on Value Added Tax, industrial catering services, goods exchange services, credit information services, passenger transport business services by car taxi (for customers who are enterprises and organizations)".

Based on the above provisions, for the services specified in Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP and Clause 1, Article 6 of Circular No. 32/2025/TT-BTC, the time of invoice issuance is the time of completion of data reconciliation between the parties but no later than the 7th day of the month following the month in which the service is provided or no later than 7 days from the end of the convention period (the convention period is the basis for calculating the quantity of goods and services provided based on the agreement between the goods seller and service provider and the buyer).