Issue invoice attached with a detailed list for transportation service business activities

Sub-department of Taxation Region XVI provides guidance on issuing invoices with attached detailed listings for transportation service activities  

On June 16, 2025, the Sub-department of Taxation Region XVI issued Official Letter No. 10500/CCTKV.XVI-QLDN1 to provide clarification for enterprises regarding the issuance of invoices with attached detailed listings for transportation service activities. 

Specifically, pursuant to Point b, Clause 7, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025, issued by the Government (amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and supporting documents), enterprises are permitted to attach detailed listings to invoices when issuing invoices for multiple transportation trips. However, the following conditions must be met: 

(i) The invoice must specify the license plate number of the transport vehicle and the transportation route (departure and destination points). For transportation service providers operating on digital platforms or conducting e-commerce activities, the invoice must also include the name of the transported goods, along with the name, address, taxpayer identification number (“TIN”) or identification number of the sender; 

(ii) The invoice shall be issued after data reconciliation is completed. The attached detailed listing must be retained together with the invoice to facilitate inspection and verification by competent authorities; 

(iii) The invoice and the detailed listing must meet the following requirements:  

• The invoice must clearly state: "accompanied by listing No. ..., dated ... month ... year"; 
• The listing must contain: 
  • Name, TIN, and address of the seller; name of goods or services; quantity; unit price; total amount of goods/services sold; date of issuance; name and signature of the preparer; 
  • The "value-added tax rate" and "value-added tax amount", if the seller is subject to VAT under the credit method; 
  • The total payment amount matching the amount indicated on the VAT invoice; 
  • Goods and services listed shall be enumerated in chronological order; 
  • Clear statement: "accompanied by invoice No. ..., dated ... month ... year".