How to handle erroneous invoices in Vietnam?
How to handle erroneous invoices in Vietnam? How to handle with issues related to e-invoices in Vietnam?
Hi, my agency provides e-invoices to customers, but I discovered some invoices are faulty, these invoices have not been sold. So how to handle? Please advise.
1. How to handle erroneous invoices in Vietnam?
Pursuant to Clause 1, Article 19 of Decree 123/2020/ND-CP has the following provisions:
1. When a seller discovers that the authenticated e-invoices which have not been sent to buyers contain errors, the seller shall inform the tax authority by using the Form No. 04/SS-HDDT in Appendix IA enclosed herewith of cancellation of such erroneous authenticated e-invoices, and prepare new e-invoices with digital signatures for submission to the tax authority for its issue of new authentication codes in place of the previous ones before sending them out to buyers. The tax authority shall cancel the erroneous authenticated e-invoices on its system.
Thus, when detecting erroneous invoices that have not yet been sold to the buyer, you must immediately notify the tax authority and cancel the invoice in Vietnam.
2. How to handle with issues related to e-invoices in Vietnam?
Article 20 of Decree 123/2020/ND-CP stipulates handling of issues related to authenticated e-invoices as follows:
1. If the seller is unable to use authenticated e-invoices because of certain issues, the seller shall inform the tax authority or relevant service provider for assistance. While the issues are being fixed, the seller may use authenticated e-invoices at the tax authority’s premises.
2. In case of issues of the tax authority’s authentication code issuing system, the General Department of Taxation shall use the backup system and make an announcement of such issues on its website. The General Department of Taxation may authorize some qualified e-invoice service providers to grant authentication codes while the issues are being fixed.
While the issues are being fixed, the tax authority may sell tax authority-ordered printed invoices to some organizations and individuals. After the issues are successfully fixed, the tax authority shall give a notice to relevant organizations and individuals to continue their use of authenticated e-invoices and submit reports (using form No. BC26/HDG in Appendix IA enclosed herewith) on their use of physical invoices purchased from the tax authority within 02 working days from the date specified in the tax authority’s notice.
3. In case of issues of the system of e-invoice service provider, the service provider shall inform the sellers and request the General Department of Taxation for assistance. The service provider shall quickly fix the issues and assist sellers in creating e-invoices and sending them to the tax authority for authentication as soon as possible.
4. In case the web portal of the General Department of Taxation is unable to receive e-invoice data due to technical issues, the General Department of Taxation shall post a notice on its web portal. The organizations, enterprises and e-invoice service providers shall not transmit e-invoice data to tax authorities during this period.
Within 2 working days from the day on which the General Department of Taxation posts another notice that its web portal is operational, relevant organizations and e-invoice service providers shall transmit e-invoice data to tax authorities. Transmission of e-invoice data to tax authorities after a notice of technical issues is posted on the web portal of General Department of Taxation will not be considered to be late.
According to this Article, when there is an issue with an e-invoice, the problem will be handled according to the above provisions in Vietnam.
Best Regards!
