Guidance on Issuing Invoices for Medical Equipment Using Common Names Different from Import Names
RegHub explainer by New MarketerLast updated:
Based on:Nghị định 123/2020/NĐ-CP; Thông tư 78/2021/TT-BTC - 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 Ho Chi Minh City Tax Department advised a medical equipment importer that invoices may use the customer's common trade name for goods, supplemented by the registered name in parentheses, as long as the true nature, model, and type of goods can be identified. Under Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC, invoice goods names must accurately reflect the goods but need not exactly match the name on import documents. Companies may use the common name or the name in tender documents with the Ministry of Health-registered name in brackets. When adding a foreign language name on the invoice, it must appear below the Vietnamese text and in a smaller font size. If the goods bear a legally registered trademark, that trademark name must also appear on the invoice.
Invoice Naming Guidance for Medical Equipment
Responding Authority: Ho Chi Minh City Tax Department
Issue
A medical equipment importer and distributor (importing from Japan) faced difficulty when hospital and contractor customers requested invoices using common trade names or names from tender documents, which differ from the names registered with the Ministry of Health.
Legal Basis
- Decree 123/2020/ND-CP on invoices and vouchers
- Circular 78/2021/TT-BTC implementing Decree 123/2020/ND-CP
Tax Authority Guidance
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Invoice goods name: Businesses may use the common trade name or tender document name supplemented by a description or the registered name in parentheses, provided the true nature, model, and type of goods are clearly identifiable.
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Adding foreign language text: When adding a foreign language name:
- Foreign text must appear below the Vietnamese text
- Foreign text font size must be smaller than the Vietnamese text
- Only permitted when no Vietnamese equivalent exists or the Vietnamese term is insufficiently specific
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Trademark names: If goods bear a legally registered trademark, the trademark name must be stated on the invoice as required by law.
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Specific case: Hitachi Nippon Vietnam may proceed in accordance with current regulations.