Tra cứu mặt hàng giảm thuế GTGT? Cách ghi hóa đơn giảm thuế?

Lookup for VAT-reduced products according to some suggestions from tax agencies and reference related documents for practical application Steps to look up and compare the application of 8% VAT rate

Step 1: List the products and services that the business is producing and trading subject to 10% VAT. In cases where the industry code is unclear, go to [dangkykinhdoanh.gov.vn](http://dangkykinhdoanh.gov.vn/), enter the company’s tax code to search for registered industry codes.

Step 2: Compare Decision No. 43/2018/QD-TTg dated November 1, 2018 to see what is the corresponding code for the product or service group in step 1? [Decision 43_2018_QD-TTg](https://gonnapass.com/tra-cuu-mat-hang-giam-thue-gtgt/quyet-dinh-43_2018_qd-ttg/)

Step 3: Take the product code searched in step 2 to compare with the codes of goods and services specified in the Appendices of the Decree and compare the results:

• If the goods and service codes match, the business does not reduce the VAT, issues a 10% VAT invoice.
• If the goods and service codes do **not** match, the business is entitled to an 8% VAT reduction.

In addition, for business products, companies search by name or HS code of the goods being traded, then compare the searched HS code, if the goods have the same HS code in the Appendix, even if the functions of the goods are not the same, they are still not eligible for VAT reduction. **Extract from official letter 7375/BTC-TCT of the Ministry of Finance*

*Note some frequently asked questions when applying**

1. For goods and services that have been consumed, VAT obligations arising according to the regulations on the VAT calculation date before July 1, 2023, are not eligible for VAT reduction, even if the invoice is issued from July 2023.

2. For adjustment invoices, replacing invoices for invoices issued before July 1, 2023, the tax rate applied is still the tax rate at the original invoice time (10%) because the goods and services have been consumed, and VAT obligations arise according to the regulations on the VAT calculation date before July 1, 2023.

3. In case the goods and services are eligible for VAT reduction, but invoices have been issued and declared at the tax rate or percentage to calculate VAT that has not been reduced according to the regulations in the Decree, the seller and the buyer must make a written agreement stating the error, and at the same time, the seller issues an adjusted invoice and delivers it to the buyer. (Official Letter 1348/TCT-DNL)

4. Goods and services given, presented, or donated are also eligible for VAT reduction, similar to goods and services sold, according to official letter 1954/TCT-DNL *For cases where the bank provides activities of giving, presenting, or donating goods and services that are not included in Appendices I, II, III of Decree 15/2022, the VAT rate of 8% is applicable.*

5. For services received in advance for multiple periods, refer to https://gonnapass.com/nhan-truoc-tien-dich-vu-co-duoc-giam-thue-gtgt/

6. For returned goods and services, discounts, price reductions, and adjustments, please refer to the instructions in official letter 2121/TCT-CS in the attached link below https://gonnapass.com/hoa-don-xuat-muon-van-duoc-giam-thue-8/