Summary
Goods and services purchased for 5 million VND or more (VAT included) require non-cash payment proof for input VAT to be deductible (Article 26, Decree 181/2025/ND-CP, effective 1 July 2025). Multiple same-day purchases from one seller totalling 5 million VND or more are also covered.
Rules to know
- Non-cash payment documents are defined under Decree 52/2024/ND-CP.
- Deferred or instalment purchases from 5 million VND need a written contract, VAT invoice and non-cash payment proof.
- Single payments from 5 million VND need non-cash proof to be deductible for corporate income tax (Article 9.1.c, Decree 320/2025/ND-CP).
Self-check in 10 minutes
- Export your purchase invoice list from the e-invoice portal as .xlsx or .csv.
- Filter invoices with a total of 5,000,000 VND or more.
- Group by seller and date; flag groups totalling 5,000,000 VND or more.
- Match against bank statements; note invoices without transfer proof.
- Check replaced, adjusted or cancelled invoices to avoid double counting.
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Frequently asked questions
Does depositing cash into the seller's account count as non-cash payment?
No. Payment documents under Article 26, Decree 181/2025/ND-CP do not cover a buyer depositing cash directly into the seller's account.
Can I deduct VAT if payment is not yet due under the contract?
Yes. If payment is not yet due under the contract, input VAT may still be deducted.