Instructions for abbreviating business addresses on invoices

Accordingly, based on point b, clause 7, Article 3 Circular 26/2015/TT-BTC amending and supplementing a number of articles of Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND- CP and Decree 04/2014/ND-CP stipulates invoices for selling goods and providing services as follows:

(a) To amend and supplement Point b, Clause 2, Article 16 as follows:

(b) The criterion "Name, address, tax identification number of the seller", "name, address, tax identification number of the buyer".

The seller must correctly record the "tax code" criteria of the buyer and the seller.

The criterion "name and address" of the seller and buyer must be fully written, in case of abbreviated, the correct buyer and seller must be identified.

In case the buyer's name and address are too long, the seller's invoice shall briefly write some common nouns such as: "Ward" to "P"; “District” becomes “Q”, “City” becomes “TP”, “Vietnam” becomes “VN” or “Joint stock” becomes “CP” Limited Liability” becomes “Limited”, “industrial park” becomes “Industrial park”, “production” into “Production”, “Branch” into “CN". In addition, it must ensure full house number, street name, ward, commune, district, district, city, identification, identification get the exact name and address of the business and match the business registration and tax registration of the enterprise…”.

Pursuant to Articles 59 and 60 of Decree 123/2020/ND-CP issued on October 19, 2020 and the above regulations, then:

During the period from the date of promulgation of Decree 123/2020/ND-CP to June 30, 2022, Decrees 51/2010/ND-CP and Decree 04/2014/ND-CP regulating invoices sale of goods and provision of services is still valid.

Accordingly, in case the Company's branch has the name and address on the business registration certificate too long, making it difficult to display fully on the input and output invoices, the unit is written abbreviation a number of common nouns to ensure that they are correct, complete and consistent with their business registration and tax registration while still being able to identify the correct name and address of the buyer and the name and address of the seller; If other criteria on the invoice are still sufficient and in accordance with regulations, it is considered a valid invoice for use for declaration and accounting as prescribed at Point b, Clause 7, Article 3 of Circular 26/2015/TT-BTC. BTC.