The Tax Department of Quang Nam province responded to this problem as follows:

At Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP stipulating the contents of invoices:

"... 6. Name, unit of calculation, quantity, unit price of goods and services; total amount exclusive of value-added tax, value-added tax rate, and total value-added tax amount for each type, tax rate, total value-added tax, total payment including value-added tax.

a) Name, unit of measure, quantity and unit price of goods or services

- Name of goods and services: The invoice must show the name of goods and services in Vietnamese. In case of selling goods of different types, the name of the goods must show details for each category (for example, Samsung phones, Nokia phones, etc.). In the case of goods subject to registration of the right to use or ownership, the invoice must show the typical numbers and symbols of the goods that are required by law when registering. For example: chassis number, engine number of a car, motorcycle, address, house grade, length, width, number of floors of a house...

In case it is necessary to write more foreign words, the foreign words shall be placed on the right side in parentheses ( ) or placed directly below the Vietnamese line and the font size is smaller than the Vietnamese word. In case the goods and services being traded have regulations on goods and service codes, the invoice must include the name and code of the goods and services...".

Pursuant to the above provisions, the names of goods and services on invoices must be in Vietnamese. In case it is necessary to write more foreign words, the foreign words shall be placed on the right side in parentheses ( ) or placed directly below the Vietnamese line and the font size is smaller than the Vietnamese word.