07:46 | 23/07/2024

Guidance on Handling E-Invoices Issued with Tax Authority Codes Not Sent to Buyers with Errors

Guidance on handling electronic invoices issued with tax authority codes but not yet sent to buyers with errors - question from Mr. Tai (Binh Duong)

Instructions on How to Issue Electronic Invoices with Tax Authority Codes

Pursuant to the provisions of Article 17 of Decree 123/2020/ND-CP on issuing electronic invoices with tax authority codes as follows:

Case 1: Enterprises, economic organizations, other organizations, households, and individual businesses do not have to pay for the electronic invoice service with tax authority codes:

Step 1: Use the account granted by the Tax Authority during registration to issue invoices for goods sales and service provision.

Step 2: Digitally sign the issued invoices and send them to the Tax Authority for coding.

The Tax Authority's invoice coding system automatically codes the invoices and sends back the result to the sender.

Step 3: Send the invoices coded by the Tax Authority to the customers.

Case 2: Enterprises, economic organizations, other organizations, households, and individual businesses use electronic invoices with tax authority codes through an electronic invoice service provider.

Step 1: Access the service provider's electronic invoice information portal or use their electronic invoice software to issue invoices for goods sales and service provision.

Step 2: Digitally sign the issued invoices and send them through the service provider to the Tax Authority for coding.

The Tax Authority's invoice coding system automatically codes the invoices and sends back the result to the sender.

Step 3: Send the invoices coded by the Tax Authority to the buyers.

Instructions for handling electronic invoices coded by the tax authority with errors before sending to buyers

Instructions for handling electronic invoices coded by the tax authority with errors before sending to buyers

Instructions for Handling Electronic Invoices Coded by the Tax Authority with Errors Before Sending to Buyers

According to the guidance in Notice 3734/TB-CT of 2022 by the Tax Department of Ba Ria - Vung Tau Province on handling electronic invoices with errors:

Pursuant to Clause 1, Article 19 of Decree 123/2020/ND-CP, there is a provision for handling electronic invoices coded by the tax authority with errors before sending to buyers as follows:

Handling Invoices with Errors

1. In case the seller discovers that the electronic invoice coded by the tax authority has errors before sending to the buyer, the seller must notify the tax authority using Form No. 04/SS-HDDT, Appendix IA issued with this Decree, about the cancellation of the erroneous coded electronic invoice and issue a new electronic invoice. The new invoice must be digitally signed and sent to the tax authority for coding, then sent to the buyer. The tax authority will cancel the erroneous coded electronic invoice stored in the tax authority's system.

Specifically, Notice 3734/TB-CT of 2022 by the Tax Department of Ba Ria - Vung Tau Province provides detailed guidance through 3 steps as follows:

Step 1: The seller notifies the tax authority using Form No. 04/SS-HDDT in Appendix IA issued with Decree 123/2020/ND-CP about the cancellation of the erroneous coded electronic invoice. The tax authority will cancel the erroneous coded electronic invoice stored in the tax authority's system.

Step 2: Issue a new electronic invoice, then digitally sign it and send it to the tax authority for a new code to replace the issued invoice.

Step 3: Resend the correct invoice to the buyer.

Note: The seller can choose Form 04/SS/HDDT to notify the adjustment for each erroneous invoice or notify the adjustment for multiple erroneous electronic invoices and send it to the tax authority at any time, but no later than the last day of the tax declaration period when the adjusted electronic invoice arises.

See more in Notice 3734/TB-CT of 2022 here.

Responsibilities of Sellers Using Electronic Invoices with Tax Authority Codes

Pursuant to Article 21 of Decree 123/2020/ND-CP, the responsibilities are as follows:

Sellers using electronic invoices with tax authority codes are responsible for:

- Managing the usernames and passwords of the accounts granted by the tax authority.

- Issuing electronic invoices for goods sales and service provision to send to the tax authority for coding and being legally responsible for the legality and accuracy of the electronic invoices.

- Sending the electronically coded invoices from the tax authority to the buyers immediately upon receiving them from the tax authority.

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