Guidance on Issuing Invoices for Energy Surcharges and Applicable VAT Rate for Trading Companies
RegHub explainer by New MarketerLast updated:
Based on:Nghị định 70/2025/NĐ-CP; Thông tư 48/2024/QH15; Nghị định 46/2025/NĐ-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance advises that a machinery and industrial equipment trading company may include an 'Energy Surcharge' as a separate line item on its invoice, because this is an additional charge directly linked to the main goods transaction. The VAT rate applicable to the surcharge is the same rate as the main goods. A company not in the energy business may still issue an invoice with 'Energy Surcharge' content, provided the charge is genuine and clearly agreed upon in the contract. It would be inappropriate to label the charge as 'Freight Surcharge' if no actual freight service is provided. The legal basis includes Decree 70/2025/ND-CP and Circular 48/2024/QH15.
Guidance on Issuing Invoices for Energy Surcharges
Responding authority: Ministry of Finance Legal basis: Decree 70/2025/ND-CP; Circular 48/2024/QH15; Article 1(7) of Decree 46/2025/ND-CP
Question 1: Can the company issue an invoice showing 'Energy Surcharge'?
Conclusion: Yes. A trading company does not need to hold an energy business license to include 'Energy Surcharge' on an invoice. Conditions:
- The surcharge must genuinely arise from fuel price fluctuations
- The customer must agree (explicitly in the contract or an addendum)
- The description and amount must be clearly stated on the invoice
Question 2: What VAT rate applies?
Conclusion: The VAT rate of the principal goods (machinery and industrial equipment) applies. The energy surcharge is treated as an ancillary charge directly tied to the main sales transaction, not as a standalone energy service.
Question 3: Can 'Freight Surcharge' be used instead?
Conclusion: No. If no actual freight service is provided, labeling the charge as 'Freight Surcharge' misrepresents the transaction and creates tax risk. The invoice should accurately state 'Energy Surcharge' or 'Additional Fuel Cost'.
Note
Tax Sub-Department No. 14 of Ho Chi Minh City will provide further guidance to the company as needed.