Household Business Buying Cardboard Scrap from Individuals: Procurement Lists Without Invoices
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Based on:Nghị định 68/2026/NĐ-CP; Thông tư 78/2021/TT-BTC; Nghị định 123/2020/NĐ-CP - Ministry of Finance
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The tax authority advised that a household business purchasing cardboard scrap from individual collectors without invoices may use a procurement list (bang ke) as supporting documentation for deductible business expenses when computing tax, under Decree 68/2026/ND-CP and Circular 78/2021/TT-BTC. The procurement list must include seller information (name, address, national ID number), goods description (type, quantity, weight), unit price, total amount, purchase date, and payment vouchers. For transactions of VND 5 million or more, non-cash payment is mandatory. Other business expenses with proper invoices — electricity, water, telephone, transport, asset rental — are also deductible for personal income tax purposes.
Procurement Lists for Scrap Purchases from Individuals Without Invoices
Responding Authority: Provincial/City Tax Department
Issue
A household business dealing in cardboard scrap with annual revenue exceeding VND 3 billion buys input goods from individual collectors, small retailers, and micro household businesses that cannot issue invoices. The business asked whether it may use procurement lists as expense documentation and what supporting documents are required.
Legal Basis
- Decree 68/2026/ND-CP on tax policy and tax administration for household businesses
- Circular 78/2021/TT-BTC on invoices and vouchers
- Decree 123/2020/ND-CP on invoices and vouchers
Guidance
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Procurement lists permitted: A household business buying from non-business individuals (who cannot issue invoices) may prepare a Procurement List for Goods Purchased from Individuals Without Invoices as the basis for deductible expenses.
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Required supporting documents:
- Seller information: full name, address, national ID number
- Goods description: scrap type, quantity, weight (weighing slips)
- Unit price and total amount
- Purchase date
- Goods receipt or payment voucher
- For transactions of VND 5 million or more per occurrence: non-cash payment proof is mandatory
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Other deductible expenses: With proper invoices — electricity, water, telephone, internet, transport, asset rental, repair and maintenance.