Cases Where No Supplementary Tax Return Is Required Under Circular 89/2026/TT-BTC
According to Form No. 01/GTGT, Appendix I issued together with Circular 89/2026/TT-BTC, from July 1, 2026, there are 5 cases where taxpayers are not required to file a supplementary tax return. Instead, adjustments are made directly on the tax return for the relevant tax period as prescribed.
(1) Goods and services purchased under deferred or installment payment of VND 5 million or more
When the payment becomes due but there is no non-cash payment document, the taxpayer must reduce the deductible input VAT in Indicator [37] of the tax period in which the payment obligation arises.
Once a non-cash payment document is available, the input VAT may be claimed again in Indicator [38] of the tax period in which the payment document is obtained.
No supplementary tax return is required.
(2) Errors or omissions in declared input VAT
If an error or omission is identified in the declared input VAT and the adjustment only reduces the tax payable or increases/decreases the VAT creditable and carried forward to the following period, the taxpayer makes the adjustment in Indicator [37] or [38] of the month/quarter in which the error or omission is identified.
No supplementary tax return is required.
(3) Receipt of an adjusted or replacement invoice
For cases specified in Clause 5, Article 10 of Circular 91/2026/TT-BTC, the purchaser declares the adjustment in Indicator [37] or [38] of the tax period in which the adjusted or replacement invoice is received.
No supplementary tax return for the original tax period is required.
(4) Change from the credit-invoice method to the direct method
The taxpayer declares the reduction of any remaining input VAT that has not yet been fully credited in Indicator [37] of the final tax period before changing to the direct VAT calculation method.
No supplementary tax return is required.
(5) Remaining creditable VAT of an investment project or dependent unit
The remaining creditable VAT of an investment project for which a VAT refund has not been requested may be transferred to the investor or the entity assigned to continue claiming the credit when the project becomes operational.
Similarly, the remaining creditable VAT of a dependent unit may be transferred when the unit ceases operations, or in cases where an enterprise is divided, separated, merged, or consolidated.
👉 In summary
The above cases are handled by making direct adjustments on the tax return for the current/relevant tax period, rather than filing a supplementary tax return for the original tax period.
When Are Indicators [37] and [38] on the VAT Return Form No. 01/GTGT Used Under Circular 89/2026/TT-BTC?
Circular 89/2026/TT-BTC takes effect from July 1, 2026, replacing VAT Return Form No. 01/GTGT previously prescribed under Circular 80/2021/TT-BTC. From the July 2026 monthly tax period or Q3/2026 quarterly tax period, taxpayers must use the new form.
Under the new form:
- Indicator [37] is used to decrease the amount of VAT creditable carried forward from previous periods.
- Indicator [38] is used to increase the amount of VAT creditable carried forward from previous periods.
Cases for Declaring Indicators [37] and [38]
(1) Goods and services purchased under deferred or installment payment of VND 5 million or more
- If there is no non-cash payment document → make a downward adjustment in [37] for the tax period in which the payment obligation arises.
- Once a non-cash payment document is available → claim the VAT credit again in [38] for the tax period in which the payment document is obtained.
(2) Errors or omissions in declared input VAT
If the adjustment only reduces the tax payable or increases/decreases the VAT creditable carried forward to the following period → declare the adjustment in [37]/[38] of the tax period in which the error or omission is identified, without amending the original tax return.
(3) Receipt of an adjusted or replacement invoice
For cases specified in Clause 5, Article 10 of Circular 91/2026/TT-BTC → declare the adjustment in [37]/[38] of the tax period in which the adjusted or replacement invoice is received, without amending the original tax return.
(4) Change from the credit-invoice method to the direct method
Declare the reduction of the entire amount of input VAT that has not yet been fully credited in [37] of the final tax period before changing to the direct VAT calculation method.
(5) Other cases
Comply with Article 12 of Decree 252/2026/ND-CP and Appendix II of Circular 89/2026/TT-BTC.
What Was Different Under the Previous Regulations?
Under the previous form prescribed by Circular 80/2021/TT-BTC (as amended by Circular 40/2025/TT-BTC), [37] and [38] were mainly used to declare increases/decreases in deductible VAT resulting from a supplementary tax return.
Where there was a tax inspection conclusion or a tax-handling decision issued by a competent authority, the adjustment was declared in the tax period in which the conclusion or decision was received, without filing a supplementary tax return.
👉 Key change: From July 1, 2026, [37] and [38] are no longer used only for adjustments resulting from supplementary tax returns. They can also be used to make direct adjustments in the current tax period for certain cases, eliminating the need to amend the original tax return.
📥 Download VAT Return Form No. 01/GTGT Under Circular 89/2026/TT-BTC
The form is issued in Appendix I of Circular 89/2026/TT-BTC and applies to taxpayers declaring VAT under the credit-invoice method with production and business activities.
