Uni 06-08-2026 - Regarding Input VAT deduction for goods damage and natural loss

Official letter 9379/BTC-CST regarding Input VAT deduction for goods damage and natural loss:

 

Based on the aforementioned regulations, where the law prescribes norms for natural loss, a business establishment may deduct the input VAT corresponding to the quantity of goods actually lost due to natural causes—provided such loss does not exceed the prescribed norms—if the conditions specified in Clause 2, Article 14 of the Law on Value Added Tax No. 48/2024/QH15 and Articles 25 and 26 of Decree No. 181/2025/NĐ-CP are met.