The General Department of Taxation has issued official letter 1284 / TCT-DNL on VAT invoices for gifts for annual customer party.
When implementing an annual customer party and distributing the gift to
the customer, the company can issue one VAT invoice for the entire price
of the gift. In order for this provision to be applicable, it is necessary
that the party's agenda, details of the invitee, VAT invoice for each gifts
and the purpose of the gift are clearly stated.