Input VAT on deferred or installment purchases over VND 5 million still creditable before payment due date

Regarding conditions for input value-added tax (VAT) credit, Article 4 of Decree No. 144/2026/ND-CP also amends and supplements Point g Clause 2 Article 26 of Decree No. 181/2025/ND-CP on non-cash payment documents in certain special cases as follows:

For goods and services purchased on deferred payment or installment terms with a value of VND 5 million or more, business establishments shall rely on the written contract for the purchase of goods or services, the value-added invoice, and non-cash payment documents for such deferred payment or installment purchases as the basis for claiming input VAT credit.

Where non-cash payment documents are not yet available because the payment due date under the contract or contract appendix has not yet arrived, the business establishment may still claim the input VAT credit.

By the payment due date specified in the contract or contract appendix, if the business establishment does not possess non-cash payment documents, it must declare and adjust downward the amount of input VAT previously credited corresponding to the value of goods or services lacking non-cash payment documents in the tax period in which the payment obligation arises under the contract or contract appendix.

Where, after making such adjustment, the business establishment subsequently obtains non-cash payment documents, it may declare and claim the input VAT credit corresponding to the value of goods or services supported by such non-cash payment documents in the tax period in which those documents are obtained.

Decree No. 144/2026/ND-CP takes effect on June 20, 2026.