Handling of Incorrectly Issued Invoices Not Yet Delivered to Buyers
Handling Invoices Made Incorrectly but Not Delivered to the Buyer
Based on Clause 1, Article 20 of Circular No. 39/2014/TT-BTC dated March 31, 2014, by the Ministry of Finance:
"Article 20. Handling Issued Invoices
- In case an invoice is issued but not yet delivered to the buyer, if an error is detected, the seller shall cross out all copies and retain the erroneous invoice."
Based on the above regulations, your company proceeds as follows:
- Cross out all copies and retain the erroneous invoice.- Issue a new invoice according to invoice regulations.
Handling Invoices Made Incorrectly but Delivered to the Buyer
Based on Clauses 2 and 3 of Article 20 of the above circular:
In case an invoice has been issued and delivered to the buyer, but goods or services have not yet been provided, or the invoice has been issued and delivered to the buyer but neither the seller nor the buyer has declared tax, if an error is detected, the invoice must be canceled. The seller and the buyer shall prepare a minutes of recall for the erroneous invoice copies. The minutes must specify the reason for recalling the invoice. The seller shall cross out all copies, retain the erroneous invoice, and issue a new invoice according to regulations.
In case an invoice has been issued and delivered to the buyer, goods or services have been provided, and the seller and the buyer have declared tax, if an error is detected afterward, the seller and the buyer shall prepare a minutes or have a written agreement specifying the error. At the same time, the seller shall issue an invoice to adjust the error. The adjustment invoice should specify the adjustment (increase, decrease) of the quantity of goods, selling price, VAT rate, VAT amount on the invoice number ..., symbol .... Based on the adjustment invoice, the seller and the buyer shall adjust their sales, purchases, output tax, and input tax declarations. The adjustment invoice must not be recorded with a negative amount (-).
Respectfully!
