On 20th June 2022, the Government issued Decree 41/2022/ND-CP amending certain provisions of Decree 123/2020/ND-CP on invoicing and Decree 15/2022/ND-CP on VAT reduction. Notably, the requirement for separate invoicing of goods/ services subject to 8% VAT under Decree 15/2022/ND-CP is abolished.

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