If, during the accounting period, the tax declaration deadline has not yet arrived, and the issued invoice has not been declared for tax purposes, the business should prepare a record to recall the invoice and issue a new invoice to the buyer; there is no need to issue an adjustment invoice.
When an invoice issued to the buyer has already been declared for tax purposes in the accounting period, the business must prepare a record clearly stating the error, which must be confirmed by both the seller and the buyer, and issue an adjusted invoice for the erroneous invoice. This applies even if the business has... If the number of invoices requiring adjustment is too large, an adjustment invoice can be issued. for multiple invoices Each customer, based on goods and services with the same VAT rate..
Explanation of the above answer:
– In Clause 3 Article 30 of Circular No. 39/2014/TT-BTC Instructions dated March 31, 2014, on adjusting issued invoices:
3. In cases where the invoice has been issued and delivered to the buyer, goods have been delivered or services provided, and both the seller and buyer have declared the revenue.Yes, after tható If any discrepancies are discovered, the seller and buyer must draw up a report or reach an agreement.aThe document clearly states the error.ohAt the same time, the seller issues the invoice.OhCorrect the error. The invoice clearly states the adjustment (increase, decrease).shem) sstink Quantity of goods, selling price, VAT rate, etc., VAT amount for the invoice.stink..., symbol... Based on the adjustment invoice, the seller and buyer declare it.OhAdjust sales, purchases, output tax, and input tax.óan adjustment order was not recorded negative number (-).
Based on Circular 5456/TCT-CS issued on December 18, 2015, regarding VAT and invoice adjustments.
Outstanding services at EXPERTIS
