Mai Thang Hotel

Dear Agoda Customer Support and Hotel Management, I am writing to formally raise a complaint regarding the refusal to issue a Vietnamese VAT e-invoice for my accommodation booking. I made a hotel reservation through Agoda and completed the payment through the Agoda platform. After requesting a VAT e-invoice for the accommodation service, the hotel refused to issue the invoice and stated that Agoda would be responsible for issuing the invoice. I believe this position is inconsistent with both the applicable Vietnamese invoicing regulations and Agoda’s own current Terms of Use. 1. The hotel is the actual provider of the accommodation service Under Article 4 of Decree No. 123/2020/ND-CP on invoices and documents, as amended and supplemented by Decree No. 70/2025/ND-CP, when goods are sold or services are provided, the seller/service provider is required to issue an invoice to the purchaser. In this transaction, the accommodation service was actually provided by the hotel. I stayed at the hotel, received the room and related accommodation services from the hotel, and the hotel is therefore the actual service provider in respect of the accommodation. The fact that the booking and payment were processed through Agoda does not, by itself, change the identity of the party providing the accommodation service. 2. Agoda’s own Terms of Use confirm that Agoda is a booking platform/facilitator More importantly, Agoda’s current Platform and Booking Terms of Use, Version 6.3, effective 10 July 2026, expressly state that Agoda operates a platform through which products and services are supplied, offered and/or operated by third-party “Travel Suppliers”. Under Clause 7.1, Agoda states that bookings are made directly with the Travel Supplier named on the booking page and that Agoda’s platform only acts as a facilitator of such bookings. Agoda further states that it does not provide, own or control the Travel Products and that the Travel Suppliers are responsible for their respective Travel Products. Under Clause 7.3, Agoda further states that the Travel Product “shall be supplied by the Travel Supplier” and that the applicable terms and conditions constitute a separate binding contract between the customer and the relevant Travel Supplier. Therefore, based on Agoda’s own contractual terms, Agoda is acting as the booking platform/facilitator, while the hotel is the Travel Supplier actually providing the accommodation service. This distinction is important for determining which party is responsible for issuing the invoice for the underlying accommodation service. 3. Payment through Agoda does not mean Agoda is the accommodation service provider I understand that Agoda may collect payment from customers on behalf of, or in connection with, the booking arrangement with the hotel. However, the party collecting payment and the party providing the underlying service are not necessarily the same entity. In this case: Agoda → booking platform / booking facilitator Hotel → actual accommodation service provider / Travel Supplier Therefore, I do not consider it appropriate for the hotel to simply refuse to issue the VAT e-invoice by stating that “Agoda will issue the invoice,” without identifying the legal basis and the specific taxable service for which Agoda would be issuing such an invoice. If Agoda is asserting that it is the legal seller and service provider of the accommodation service in this particular transaction, please provide the specific contractual and tax basis supporting that position. 4. Request for resolution I therefore request that Agoda and the hotel jointly review this matter and provide a clear written response addressing the following: 1. Which entity is the legal supplier of the accommodation service provided to me? 2. Which entity is legally responsible for issuing the Vietnamese VAT e-invoice for that accommodation service? 3. If the hotel maintains that Agoda is responsible for issuing the VAT e-invoice, p

Ok

The hotel is nearby everything, convenience store, pharmacy, restaurants. Our rooms are a deluxe twin room, the room was spacious with a window and air conditioning. The breakfast was also very nice with a variety of choices. The staffs are also polite and helpful, very good service.

Nope