Dong Nai Tax Office on Unit, Quantity and Unit Price on Invoices for Instalment Collections in Real Estate
The Dong Nai City Tax Office answered a real estate company on invoicing for instalment collections under industrial-cluster property leases and project land-plot transfer contracts. It cites Article 10 and the Appendix of Decree 254/2026/NĐ-CP and Article 15 of Decree 320/2025/NĐ-CP. For property leasing (a service), the detailed invoice content on unit, quantity and unit price follows Article 10(1), (3) and Section 5 of the Appendix. For real estate transfers under Article 15 of Decree 320/2025/NĐ-CP, if the activity is house-building-for-sale with progress-based payments under the contract, the invoice need not show unit, quantity and unit price (Section 9(e) of the Appendix). The answer does not address land-plot transfers that are not build-to-sell, nor does it give a method for percentage-based payments or advance multi-period rent. Businesses should contact their managing tax office if unclear.
RegHub explainer by New MarketerLast updated:
Based on:254/2026/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 company's questions
A real estate company (leasing property in an industrial cluster; transferring project land plots) collects payment in several instalments under its contracts and issues an invoice for each collection. It asked:
- Must invoices show "Unit", "Quantity" and "Unit price"?
- Is an invoice stating only "Collection of instalment 1 under Contract No..." and the amount, without those fields, compliant?
- If required, how should they be shown when payment is a percentage of contract value?
- How should they be shown when rent is set monthly/annually but paid in instalments or in advance for several periods?
- What is the specific legal basis?
Legal bases cited
- Article 15, Decree 320/2025/NĐ-CP (15 Dec 2025): covers income from real estate transfer, including transfer of land-use and land lease rights; leasing and sub-leasing of land-use rights by real estate businesses; transfer of houses and construction works attached to land and other assets attached to land; transfer of ownership of housing, infrastructure and structures on land.
- Article 10, Decree 254/2026/NĐ-CP (30 Jun 2026): invoices must show name, unit, quantity and unit price of goods/services, amount before VAT, VAT rate, VAT amount and total payment. Clause 3 allows certain e-invoices to omit some content per the Appendix.
- Appendix, Section 5 (a.2): for services on invoices with no "unit" field, the unit is determined per instance of service supply and the nature of the service.
- Appendix, Section 9(e): invoices for construction and installation, and for house-building-for-sale with progress-based payments under the contract, need not show unit, quantity and unit price.
Guidance of the Dong Nai City Tax Office
- Property leasing (a service): invoice content on unit, quantity and unit price follows Article 10(1), (3) and Section 5 of the Appendix to Decree 254/2026/NĐ-CP.
- Real estate transfer under Article 15 of Decree 320/2025/NĐ-CP: if the activity is house-building-for-sale with progress-based collection under the contract, the invoice need not show unit, quantity and unit price under Section 9(e) of the Appendix.
Practical notes
- The answer does not separately address land-plot transfers that are not build-to-sell.
- The answer gives no specific method for percentage-based payments or advance multi-period rent.
- Contact your managing tax office if questions remain.