- Thông tin sản phẩm
On May 21,2022, Hai Duong Provincial Tax Department issued Official Letter 4508/CTHDU-TTHT guiding the time of invoice issuance.
Time of issuing invoices for direct support services for air transport, aviation fuel supply for airlines, electricity supply activities (except for electricity generation activities of power generation companies), water, television services, postal and delivery services, telecommunications services, logistics services, information technology services (except for the case specified at point b, clause 4, Article 9 of Decree 123/2020/ND-CP) is sold in a certain period, which is the time when the data reconciliation between the parties is completed, but no later than the 7th day of the month following the month in which the service is provided or not later than 07 days from the end of the period, based on an agreement between the buyer and the seller.