1. Regarding the loss of the issued invoice (the copy given to the buyer)
1.1. In the case where the seller loses the invoice
Clause 4 of Article 11 of Circular 10/2014-TT/BTC stipulates as follows:
- A fine of VND 10.000.000 to VND 20.000.000 will be imposed for the act of losing issued invoices that have been prepared but not yet received by the customer.
- A fine or warning will be imposed for the act of losing copies of incorrectly issued and subsequently canceled invoices.
1.2. In case the buyer loses the invoice
According to Article 12 of Circular 10/2014/TT-BTC, the penalties for losing invoices are as follows:
- A fine of 2.000.000 to 4.000.000 VND will be imposed for the act of losing issued invoices.
2. Procedures for handling cases of lost invoices
According to Article 24 of Circular 39/2014/TT-BTC, the handling of lost invoices is regulated as follows:
In cases where goods or services are sold and the seller has issued an invoice in accordance with regulations, but subsequently either the seller or the buyer loses both original copies of the invoice, the following procedures should be followed:
- The party responsible for the loss must submit a notification (BC21/AC) to their direct supervisory authority no later than 05 days from the date of the loss of the invoice.
- The seller and buyer shall draw up a record documenting the incident, clearly stating which month the seller declared and paid taxes on copy 1 of the invoice, and shall sign and clearly state the full name of the legal representative, affixing a seal to the record.
- The seller makes a copy of the invoice (copy 1), has the legal representative sign and stamp the copy, and gives it to the buyer. The buyer uses the signed copy of the invoice, along with a report on the loss of copy 2, as accounting documentation and for tax declaration purposes. Both the seller and the buyer are responsible for the accuracy of the information regarding the lost invoice.
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