Hanoi Tax Department guide to handle faulty e-invoices by correcting errors in old invoices or making new e-invoices?
In case an e-invoice has been sent to the buyer and an error is detected in the buyer's address, how to handle it?
Pursuant to Point a, Clause 2, Article 19 of Decree 123/2020/ND-CP stipulates as follows:
“Article 19. Handling of invoices with errors
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2. In case an e-invoice with a tax authority's code or an e-invoice without a tax authority's code has been sent to the buyer and the buyer or seller detects that there is an error, the following actions shall be taken:
a) In case there is an error in the name and address of the buyer but the tax code and other contents are correct, the seller shall notify the buyer of the error in the invoice and do not have to repeat the invoice. single. The seller shall notify the tax authority of the incorrect e-invoice according to Form No. 04/SS-HDĐT Appendix IA issued with this Decree, unless the e-invoice does not have the agency's code. Tax authorities with the above error have not sent invoice data to the tax authorities.”
Accordingly, the seller needs to notify the buyer of the error of the invoice but does not need to re-invoice. The seller must notify the tax authority of the e-invoice with errors according to Form No. 04/SS-HDDT Appendix IA issued with Decree 123/2020/ND-CP.
Hanoi Tax Department guide to handle faulty e-invoices by correcting errors in old invoices or making new e-invoices?
In case an e-invoice has been sent to the buyer but the value of the goods is wrong, how to handle it?
Pursuant to Point b, Clause 2, Article 19 of Decree 123/2020/ND-CP stipulates as follows:
“Article 19. Handling of invoices with errors
...
2. In case an e-invoice with a tax authority's code or an e-invoice without a tax authority's code has been sent to the buyer and the buyer or seller detects that there is an error, the following actions shall be taken:
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b) Wrong case: tax code; If the invoice amount is incorrect, the tax rate or tax is incorrect, or the goods listed on the invoice are not of proper specification and quality, you can choose one of two ways to use the electronic invoice as follows:
b1) The seller issues an e-invoice correcting the erroneous invoice. In case the seller and the buyer have agreed on the making of a written agreement before issuing an invoice to correct errors in the issued invoice, the seller and the buyer shall make a written agreement clearly stating the error, then e-invoicing seller corrects errors in the invoice.
An e-invoice for adjustment of an e-invoice that has been made with errors must have the words "Adjustment for invoice Model No... symbol... number... date... month...".
b2) The seller shall issue a new e-invoice to replace the erroneous e-invoice, unless the seller and the buyer have agreed to make a written agreement before issuing a replacement invoice for the invoice already made. If there is an error, the seller and the buyer make a written agreement specifying the error, and then the seller issues an electronic invoice to replace the incorrect invoice.
New e-invoices to replace made-up e-invoices with errors must have the words "Replace the invoice Model No.... symbol... number... date... month... year" .
The seller digitally signs the new e-invoice that corrects or replaces the e-invoice made with errors, then the seller sends it to the buyer (in the case of using an e-invoice without the agency's code). tax) or send it to the tax authority for the tax authority to issue a code for a new e-invoice to send to the buyer (for the case of using an e-invoice with a tax authority's code).
Thus, in this case, the seller has 02 ways to handle the incorrect e-invoice as follows:
- First: The seller can issue an electronic invoice to correct the invoice that has been made with errors
- Second: The seller issues a new e-invoice to replace the faulty e-invoice
Guidance of the Hanoi Tax Department on handling incorrect invoices in the area?
On June 3, 2022, the Hanoi Tax Department issued Official Letter 25530/CTHN-TTHT in 2022 guiding the handling of incorrect invoices with the following contents:
“In case the Company uses e-invoices according to Decree No. 123/2020/ND-CP of the Government, makes an electronic invoice (without the tax authority's code) and sent it to the buyer. If there is an error (about the value of goods or services), you can choose to issue an e-invoice to correct the incorrect invoice or issue a new e-invoice to replace the faulty e-invoice according to the regulations. guided at Point b, Clause 2, Article 9 of Decree No. 123/2020/ND-CP.
It is recommended that the Company base on the actual situation and compare with legal documents on tax to comply with regulations.”
Thus, the Hanoi Tax Department has directed businesses to have the option of making electronic invoices to correct errors already made, or issue new electronic invoices to replace faulty electronic invoices. Enterprises shall base themselves on the actual situation and compare them with legal documents on tax to strictly comply with the provisions of law.
Decree 123/2020/ND-CP will take effect from July 1, 2022.
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