The General Department of Taxation of Vietnam: To guide the procedures for cancellation of duplicate e-invoices? Should the enterprises submit form 04/SS-HDDT to the tax authorities in Vietnam?
- The General Department of Taxation of Vietnam: To guide the procedures for cancellation of duplicate e-invoices? Should the enterprises submit form 04/SS-HDDT to the tax authorities in Vietnam?
- The General Department of Taxation of Vietnam: To guide the handling of erroneous e-invoices?
- What are the guidelines of the General Department of Taxation of Vietnam on submitting Form 04/SS-HDDT?
The General Department of Taxation of Vietnam: To guide the procedures for cancellation of duplicate e-invoices? Should the enterprises submit form 04/SS-HDDT to the tax authorities in Vietnam?
On June 7, 2023, the General Department of Taxation issued Official Dispatch 2257/TCT-CS in 2023 guidingthe case of duplicate e-invoices.
Accordingly, in case an enterprise has an e-invoice with the same symbol, it shall be handled as follows:
- Keep 01 e-invoice made and cancel duplicate e-invoices
- Simultaneously send a notice Form No. 04/SS-HDDT issued together with Decree 123/2020/ND-CP to the tax authority to notify the cancellation of duplicate e-invoices.
See Official Dispatch 2257/TCT-CS in 2023 here.
The General Department of Taxation of Vietnam: To guide the procedures for cancellation of duplicate e-invoices? Should the enterprises submit form 04/SS-HDDT to the tax authorities in Vietnam?
The General Department of Taxation of Vietnam: To guide the handling of erroneous e-invoices?
In Official Dispatch 1647/TCT-CS in 2023, the General Department of Taxation guides the handling of e-invoices as follows:
Pursuant to the provisions at point b, clause 2, Article 19 of Decree 123/2020/ND-CP, points c, e, clause 1, Article 7 of Circular 78/2021/TT-BTC.
Pursuant to the above provisions, in Decision 1450/QD-TCT in 2021 and Decision 1510/QD-TCT in 2022 of the General Department of Taxation, the e-invoice data components are specified, accordingly:
(1) In case the seller chooses to handle the invoice already made by making an adjusted invoice, the seller will make a decrease in all information on the wrong line of goods and increase the line accordingly. correct goods (including: names of goods and services, units of calculation, quantity, unit prices, tax rates, untaxed amounts).
(2) In case the seller chooses to process the already made invoice by issuing a replacement invoice, the seller shall re-issue a new invoice with the invoice number, invoice symbol, invoice model symbol and full details. enough contents of the invoice to be replaced.
For both of the above cases, the adjusted or replaced invoice must contain the following information: “Adjustment/replacement of invoice Form No.... symbol... number... date... month .... year..." and in case the e-invoice has been made with errors and the seller has handled it in the form of adjustment or replacement as prescribed at point b, clause 2, Article 19 of Decree 123/2020 /ND-CP, and then discover that the invoice continues to have errors, the next processing times the seller will follow the form applied when handling errors for the first time.
(3) In case the enterprise issues an incorrect e-invoice (referred to as F0 invoice), then the enterprise issues an adjustment or replacement invoice (referred to as an adjusted/replaced F1 invoice for FO invoice). and found that the F1 invoice is still wrong, then:
- If the adjustment method is selected: The enterprise issues the F2 invoice to adjust the F0 invoice (at this time, the F0 invoice has been adjusted by the F1 invoice).
- If the alternative method is selected: The enterprise issues an F2 invoice to replace the F1 invoice (at this time, the FO invoice has been replaced by the F1 invoice).
(4) For invoices made according to the provisions of Decree 51/2010/ND-CP, Decree 04/2014/ND-CP and guiding documents of the Ministry of Finance with errors, the enterprise shall make If the application is to be replaced as prescribed in Clause 6, Article 12 of Circular 78/2021/TT-BTC, the Tax Department will agree that the enterprise is not required to cancel the invoice made under Decree 51/2010/ND-CP, do not have to send a report on the use of invoices because from July 1, 2022, Decree 51/2010/ND-CP, Decree 04/2014/ND-CP and Circular 39/2014/TT-BTC, Circulars amending and supplementing Circular 39/2014/TT-BTC have expired.
The seller shall notify the tax authority according to Form 04/SS-HDDT issued together with Decree 123/2020/ND-CP.
What are the guidelines of the General Department of Taxation of Vietnam on submitting Form 04/SS-HDDT?
In Official Dispatch 1647/TCT-CS in 2023, the General Department of Taxation guides the submission of Form 04/SS-HDDT - Form of Notice of Invoices made with errors as follows:
(1) In case the enterprise handles invoices with errors as prescribed in Clause 1, Point a, Clause 2, Article 19 of Decree 123/2020/ND-CP and Clause 6, Article 12 of Circular 78/2021/TT-BTC, the enterprise sends Form 04/SS-HDDT to the tax authority, specifically:
- The e-invoice that has been issued with the tax authority's code has not been sent to the buyer with errors;
- The e-invoice with a tax authority's code or an e-invoice without a tax authority's code sent to the buyer that the buyer or seller detects that there is an error.
- If, after sending form 04/SS-HDDT, it is found that there is an error, the seller must still send a notice according to form 04/SS-HDDT and handle it according to the method applied when handling errors for the first time.
(2) In case of handling invoices with errors as prescribed at Point b, Clause 2, Article 19 of Decree 123/2020/ND-CP, taxpayers are not required to send error notices according to Form No. 04/SS-HDDT to the tax office:
- Adjusting invoices;
- Replacing invoices;
- Handling of errors in invoices sent to the summary sheet form 01/TH-HDDT.
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