Guidance on invoices when selling vouchers

The Tax Sub-Department of Region XVI has issued Official Letter 7629/CCTKV. XVI-QLDN  dated 14/5/2025 to provide guidance to enterprises on resolving certain issues related to invoice issuance in cases involving the sale of shopping vouchers.

According to current regulations, invoices for the sale of goods must be issued at the time ownership or usage rights are transferred, regardless of whether payment has been received. However, shopping vouchers are not considered goods or assets. Therefore, when an enterprise sells shopping vouchers to customers, it is only required to issue a receipt for the amount collected and is not required to issue a VAT invoice at the time of voucher sale. Instead, a VAT invoice is only issued when the customer uses the shopping voucher to exchange for goods, based on the time when the ownership or the right to use the goods is transferred to the customer.