The Ministry of Finance issued an official letter 876 / BTC-TCT on the issuance of VAT invoices to the representative office.
Even if the representative office can not deduct the purchase of VAT, issuing
a VAT invoice for transactions of 200,000 dong or more in order to prove
the situation regarding sales VAT of the seller are being proceeded.
At our company, it is recommended that the representative office acquire
and keep VAT invoice even though it is not covered by VAT. If the representative
office does not keep the VAT invoice, in the tax investigation, the purpose
of the transaction that form the basis of the VAT invoice may be regarded
as personal use and pointed out that it is subject to personal income tax.