How is the listing of goods and services purchased and sold for goods and services directly sold to consumers?


How is the listing of goods and services purchased and sold for goods and services directly sold to consumers?

Reply:

According to Item g, Point 8, Article 10 of Circular 28/2011 / TT-BTC of February 28, 2011 of the Ministry of Finance:

– For goods and services sold directly to consumers, such as: electricity, water, petrol, oil, postal and telecommunications services, hotel services, catering, passenger transportation, buying, sale of gold, silver, gems, foreign currencies and retail sale of other consumer goods and services may be declared separately as retail turnover, not according to each invoice.

– For goods and services purchased separately, the general list is made for each group of goods and services with the same tax rate, not detailed by each invoice.

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