According to Official Letter No. 4013/DON-QLDN1 dated March 23, 2026, from the Dong Nai Provincial Tax Department regarding adjusted invoices, in cases where a company issues an adjusted invoice for a trade discount based on the quantity and sales volume of goods and services sold, the invoice must comply with the regulations in Point 4, Clause 13, Article 1 of Decree 70/2025/ND-CP. Specifically, as follows:
+ Adjustment invoices must be accompanied by a list showing the invoice numbers that need adjustment, the adjusted amounts, and the adjusted tax amounts;
+ The statement is kept at the company and will be presented upon request by the tax authorities;
+ Based on the adjustment invoice, the seller and the buyer declare adjustments to sales revenue, purchase revenue, output tax, and input tax in the period in which the adjustment invoice is issued.
Regarding the content on the adjusted invoice value, it is stipulated in point 5, clause 13, Article 1 of Decree 70/2025/ND-CP (adjustment increases or decreases in accordance with the actual adjustments).
