Do I need to issue an invoice for a trade discount invoice and how to issue a trade discount invoice (CKTM) ? Let’s find out with MISA meInvoice in the article below.
Table of Contents Hide
1. Do trade discounts require an invoice?
Cases requiring commercial discount invoices
2. How to issue a trade discount invoice
2.1. Issue commercial discount invoices for each purchase
2.2. Issue commercial discount invoices based on quantity and sales
2.3. Issue commercial discount invoices based on quantity and sales, but the discount amount is
established after the end of the program or discount period.
3. Is the trade discount invoice positive or negative?
1. Do trade discounts require an invoice?
Trade discount is a discount that the selling enterprise gives compared to the listed price when customers buy in large quantities according to the agreement on trade discount stated in the economic contract or sales commitment (according to Vietnamese Accounting Standard No. 14 – VAS 14).Pursuant to Point d, Clause 6, Article 10 of Decree 123/2020/ND-CP regulating the content of invoices:
d) In case a business establishment applies a commercial discount to customers or a promotion as prescribed by law, it must clearly show the commercial discount or promotion on the invoice. Determining the value added tax price (total amo italy telegram data unt excluding value added tax) in case of applying a commercial discount to customers or a promotion shall comply with the provisions of the law on value added tax.
Therefore, when making a trade discount, it is necessary to issue an invoice and clearly show the trade discount on the invoice.
adjustment invoice will be established with
a list of invoices that need to be adjus a complete guide to hawaii Phone numbers ted, the amount, and the adjusted tax amount. Based on the
Write a commercial discount invoice. Based job data on qua ntity and sales: the discount .amount of sold goods is adjusted .on the sales invoice of goods and services of the. Last purchase or the next period.
Write a commercial discount.invoice based on quantity and sales, but the discount amount is created. After the end of the program or. Discount period: create an adjustment invoice. With a list of invoice numbers that need to. Be adjusted the amount and the adjusted tax amount.