Cases of wrong electronic invoicing need to be handled

Common errors lead to the handling of incorrectly written e-invoices:

1. Wrong address;

2. Wrong tax code;

3. Wrong company name;

4. Wrong quantity, unit price, amount;

5. Wrong tax rate.

Accounting issues that need to be determined before handling errors on e-invoices:

1. Whether the unit is using an e-invoice with an authentication code or no of the Tax Authority's code.

2. When detecting errors, the e-invoice has been declared tax by the seller and the buyer.

 

Relevant documents

Handling of used but erroneous e-invoices shall comply with the following documents:

 

 

Decree 51 / 2010 / ND-CP May 14, 5 of the Government regulations on invoices for selling goods and providing services

 

See full text Effective from January 01, 01 to June 2011, 30

Decree 04 / 2014 / ND-CP January 17, 01 of the Government amending Decree 2014/51 / ND-CP on invoices for selling goods and providing services

 

 

 

See full text Effective from January 01, 3 to June 2014, 30

Circular 39 / 2014 / TT-BTC March 31, 3 of the Ministry of Finance guiding the implementation of Decree 2014/51 / ND-CP and Decree 2010/04 / ND-CP on invoices for selling goods and providing services

 

 

See full text Effective from April 01, 6

Decree 119 / 2018 / ND-CP September 12, 9 of the Government regulations on electronic invoices when selling goods and providing services

 

 

 

See full text Effective from January 01, 11 to June 2018, 30

Circular 68 / 2019 / TT-BTC September 30, 9 of the Ministry of Finance guiding the implementation of Decree 2019/119 / ND-CP on electronic invoices when selling goods and providing services

 

 

See full text Effective from April 14, 11

Decree 123 / 2020 / ND-CP October 19, 10 of the Government regulations on invoices and documents

 

See full text Effective from April 01, 7

Steps to handle used e-invoices with errors:

Case   Electronic invoice with code of
Tax authorities
  The electronic invoice does not contain the tax authority code
         
Invoice made incorrectly has not been sent to the buyer  

Step 1: The seller shall notify the tax authority according to Form No. 04 - Appendix issued together with Decree 119/2018 / ND-CP on the cancellation of an e-invoice with an incorrect code.

Step 2: Make a new electronic invoice, send digitally and digitally sign to the tax authority to issue a new invoice to replace the used invoice to send to the buyer.

 

Step 1: The seller shall notify the tax authority according to Form No. 04 - Appendix issued together with Decree 119/2018 / ND-CP on the cancellation of an erroneous e-invoice.

Step 2: Make a new electronic invoice, replace the wrong one and send it to the buyer and the tax authority.

         
Invoice made incorrectly sent to the buyer  

Step 1: The seller and the buyer make a written agreement clearly stating the error or notice of the error in the invoice (if the error is the seller's responsibility) and the seller shall notify the tax authority according to Form No. 04. - The appendix promulgated together with Decree 119/2018 / ND-CP on the cancellation of an e-invoice has an incorrect code.

Step 2: Make a new electronic invoice, send digitally and digitally sign to the tax authority to issue a new invoice to replace the used invoice to send to the buyer.

 

Step 1: The seller and the buyer make a written agreement clearly stating the error or notice of the error in the invoice (if the error is the seller's responsibility) and the seller shall notify the tax authority according to Form No. 04. - The appendix promulgated together with Decree 119/2018 / ND-CP on the cancellation of an e-invoice without an incorrect code.

Step 2: Make a new electronic invoice, replace the wrong one and send it to the buyer and the tax authority.

         
The tax authority detects that the electronic invoice is made with errors  

Step 1: The tax authority notifies the seller according to Form No. 05 - Appendix issued together with Decree 119/2018 / ND-CP for the seller to check for errors.

Step 2: The seller shall notify the tax authority according to Form No. 04 - Appendix issued together with Decree 119/2018 / ND-CP on the cancellation of an electronic invoice with an incorrect code within 2 days. from the date of receiving notification from tax authorities.

Step 3: The seller shall issue a new electronic invoice, digitally sign, and digitally sign the tax authority to issue a new electronic invoice to replace the used electronic invoice to send to the buyer.

 

Step 1: The tax authority notifies the seller according to Form No. 05 - Appendix issued together with Decree 119/2018 / ND-CP for the seller to check for errors.

Step 2: Within 02 days from the date of receipt of the notice from the tax authority, the seller shall notify the tax authority according to Form 04 - Appendix issued together with Decree 119/2018 / ND-CP on the cancellation. Electronic application without the code of the tax agency.

Step 3: The seller issues a new electronic invoice to replace the used electronic invoice to send to the buyer or the tax authority.

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