Based on Article 4, Clause 1 of Decree 123/2020/ND-CP, the principles for issuing, managing, and using invoices and documents are as follows:
1. When selling goods or providing services, the seller must issue an invoice to the buyer (including cases where goods or services are used for promotion, advertising, samples; goods or services used for giving, gifting, exchanging, or compensating employees and internal consumption (except for internally transferred goods for continuing the production process); exporting goods under forms of lending, borrowing, or returning goods) and must include all required information.
Therefore, when a company uses its own product, such as mooncakes, to give to employees, they must also issue invoices just like regular transaction.
