Article 3 of Circular 26/2015/TT-BTC stipulates the following criteria on invoices:
“b) The criteria “Name, address, and tax identification number of the seller”, “name, address, and tax identification number of the buyer”
The seller must correctly record the "tax identification number" of both the buyer and the seller.
The "name and address" of the seller and buyer must be written in full; if abbreviations are used, they must ensure the correct identification of the buyer and seller.
In cases where the buyer's name and address are too long, the seller may use abbreviations of common nouns on the invoice, such as: "Ward" to "W", "District" to "Q", "City" to "TP", "Vietnam" to "VN", or "Joint Stock" to "CP", "Limited Liability" to "TNHH", "Industrial Park" to "KCN", "Production" to "SX", "Branch" to "CN"... but must ensure that the house number, street name, ward, commune, district, city are fully included, accurately identifying the business name and address, and conforming to the business registration and tax registration of the enterprise.
–> In cases where businesses use self-printed invoices with errors due to the omission of the words "TMCP" in the sales section, Circular 4753/TCT-CS provides the following guidance on handling the issue:
– Buyers subject to VAT under the deduction method are entitled to declare and deduct the tax.
– For invoices that have been issued but not yet used, the company will amend the name to match the company's business registration and tax registration.
– Submit a notification of information adjustment in the invoice issuance notification using form 3.13, appendix issued with Circular 39/2014/TT-BTC.
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Solution:
If a business encounters issues with incorrect details on self-printed invoices as described above, it needs to submit a formal request to the relevant regulatory authority for guidance tailored to its specific situation.
Source: www.afaplanet.com
