19/08/2022 08:40

Vietnam: Troubleshooting issues with issuing replacement invoices for incorrect e-invoices 

Vietnam: Troubleshooting issues with issuing replacement invoices for incorrect e-invoices 

During the process of e-invoicing for M.A. Co., Ltd., we encountered some problems when invoicing a replacement for the erroneous e-invoice. However, we have not received answers from the tax authorities on the procedures to handle this situation. Could you please give me some advice? " - asked by Ms. Anh Huyen - Da Nang

After a period of applying the implementation of e-invoices, it has brought positive effects, helping organizations, businesses, and business households. However, in the process of using it, there are also problems related to e-invoicing, such as adjusting or making replacement invoices for e-invoices with errors.

Recently, the Tax Department of Bac Ninh province has summarized common error situations and instructed organizations, businesses, business households, and individuals on how to handle situations of incorrect invoices or technical errors. e-invoices usually occur in the process of making, managing, and using e-invoices as follows:

- Taxpayers do not voluntarily enter the error invoice cancellation function on the service provider's software (TVAN) before making form 04/SS-HDDT. 
(In case the invoice has been canceled before making form 04/SS-HDDT, please contact the service provider for support).

- Taxpayers can make form 04/SS-HDDT and send it to the tax authority at any time, but no later than the last day of the VAT declaration period for which the adjusted e-invoice arises.

- For e-invoices made without the signature of invoice model number, invoice number, or invoice number with errors, the seller will only make corrections without cancellation or replacement.

- Invoice adjustment for incorrect invoices: if the adjustment is increased, write positive (+), if the adjustment is decreased, write negative (-) in accordance with the actual adjustment.

- The additional declaration of tax declaration dossiers related to adjusted and replaced electronic invoices (including canceled e-invoices) shall comply with the provisions of - law on tax administration.

Although there is no answer from the General Department of Taxation, the answer from the Tax Departments of the provinces will provide more information and solve problems for organizations, businesses and business households in the process of applying e-invoices.

Nhu Y

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