Tiếng Việt
中文Quick answer: Traders’ promotional activities are currently governed by Decree No. 81/2018/ND-CP (detailing the Commercial Law on trade promotion). Depending on the promotion form, a trader must register (promotions involving an element of chance) or notify (other forms) the Department of Industry and Trade (or the Ministry of Industry and Trade for multi-province/city programs). Note: Circular No. 39/2014/TT-BTC on invoices expired on 01/7/2022; electronic invoices now apply under Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC.
Current legal framework
- Decree No. 81/2018/ND-CP — detailing the Commercial Law on trade promotion (including promotions);
- Invoices: Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC on electronic invoices. Circular No. 39/2014/TT-BTC expired on 01/7/2022 (under clause 3, Article 11 of Circular No. 78/2021/TT-BTC).
Register or notify the promotion program?
1. Registration required: promotions involving an element of chance
Promotion programs involving an element of chance (lucky draws, scratch-and-win…) must be registered with the competent state management authority at least 05 working days before the start date. The registration dossier is filed with the Department of Industry and Trade where the promotion is organized (or the Ministry of Industry and Trade if conducted in 02 or more provinces/cities).
Related services
Business Licenses and Conditional Business Sectors
If your business is preparing an application, amendment, business line registration or licensing review, ANT Legal can help check the file and execution path.
2. Notification required: other promotion forms
Promotion forms not involving an element of chance (discounts, free samples, gifts…) must be notified to the Department of Industry and Trade where organized at least 03 working days before the start date. If conducted in multiple provinces/cities, notify the Ministry of Industry and Trade.
Promotion costs and corporate income tax
Promotion costs are counted as deductible expenses when determining CIT taxable income if all conditions on invoices and documents are met and they do not fall within non-deductible expenses under the current CIT tax law (the Law on CIT 2025 and guiding documents). As the CIT framework has changed considerably, enterprises should cross-check the detailed rules in force at the time the costs arise or consult a lawyer before finalization.
Key notes
- The material value used for promotion per unit of goods or services must not exceed 50% of the price of that promoted unit of goods or services before the promotion period (except certain special cases as prescribed).
- Conducting promotions without registration/notification as prescribed may result in administrative penalties.
How ANT Legal can help
ANT Legal advises on promotion program registration and notification procedures, reviews trade promotion law compliance and handles arising tax issues. For advice on your specific case, please contact our lawyers at 0966.475.966.
