🧾 1. Must an invoice be issued for goods given to customers as gifts?

The answer is: Yes.

Under the regulations on e-invoices, when selling goods or providing services, the seller must issue an e-invoice
to the buyer. This requirement also applies where goods or services are used for:

• 🎁 Gifts, donations or presents;
• 🎯 Promotions, advertising or samples;
• 🔄 Exchange;
• 👥 Payment of wages to employees in kind;
• 🏢 Internal consumption;
• 📦 Goods delivered for lending or borrowing purposes.

💰 2. VAT taxable price for goods used as gifts, donations or presents

Pursuant to Decree No. 181/2025/NĐ-CP, for goods and services used for exchange, internal consumption, gifts,
donations or presents, the VAT taxable price is the taxable price of goods or services of the same or equivalent
type at the time the activity arises.

In that case, the enterprise should:

• 🧾 Issue e-invoices;
• 💰 Determine the VAT taxable price based on the price of goods of the same or equivalent type;
• 📄 Declare VAT in accordance with regulations;
• 📂 Retain documents supporting the issuance of the gifted goods.

🎯 3. Promotional goods: the VAT taxable price may be zero

Not all cases of giving goods require VAT to be calculated based on the normal selling price.

Where goods or services are used for promotional purposes in accordance with the laws on commerce, the VAT
taxable price may be determined as 0.

Example: Giving goods or providing services free of charge under a valid promotional programme.

📌 4. Quick comparison between ordinary gifts and promotional goods

📄 5. Is it permissible to issue a consolidated invoice?

According to the guidance on invoice contents under Decree No. 254/2026/NĐ-CP, for promotional goods or services, or
goods or services used as gifts, donations or presents in accordance with the law, enterprises may issue a consolidated
invoice for transactions arising during the month or quarter, corresponding to the VAT declaration period.

However, enterprises must:

• 📊 Fully and accurately reflect the transactions arising;
• 📋 Retain a detailed list of promotional goods and services, or goods and services used as gifts, donations
  or presents;
• 📂 Retain relevant supporting documents;
• 📝 Provide documents upon request by the tax authority.

🚫 6. Common mistakes

Enterprises often make the following mistakes:

• ❌ Giving goods to customers without issuing invoices;
• ❌ Recording the VAT taxable price as zero without valid promotional documents;
• ❌ Failing to maintain a list of customers who received the gifts;
• ❌ Failing to prepare a formal decision or policy on the gifting of goods;
• ❌ Confusing samples, gifts and promotional goods;
• ❌ Failing to reconcile goods issued from inventory, invoices and accounting records.

✅ 7. What should enterprises need to do?

To mitigate risks, enterprises should:

• 🔎 Clearly determine whether the goods issued are ordinary gifts, donations or presents, or promotional goods;
• 📂 Prepare promotional documents if they wish to apply a VAT taxable price of zero;
• 🧾 Issue e-invoices in accordance with regulations;
• 💰 Correctly determine the VAT taxable price;
• 📦 Retain warehouse issue notes, lists of customers receiving the goods, invoices and relevant supporting documents;
• 📋 Prepare a detailed schedule if using a consolidated invoice.

💡 Practical perspective from MBA Audit

🤝 How can MBA Audit support enterprises?

MBA Audit supports enterprises with:

• 📌 Reviewing invoice issuance for goods used as gifts, donations or presents;
• 📌 Reviewing documents relating to promotional goods, samples and gifted goods;
• 📌 Advising on how to determine the VAT taxable price;
• 📌 Reviewing e-invoices and warehouse issue notes;
• 📌 Standardising procedures for gifting goods and running promotional programmes;
• 📌 Supporting explanations with the tax authority when necessary.