Instructions for handling faulty e-invoices
Ms. Dinh Ngoc Linh (Tay Ninh) asked, when canceling an invoice with the wrong quantity, wrong unit price, should she make a record of invoice cancellation for both parties to sign, or just make Form 04 and send it to the tax agency?
The Tax Department of Tay Ninh province responded to this problem as follows:
Pursuant to Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, in case the company discovers that the e-invoice has been created incorrectly, it will handle the following:
In case the e-invoice that has been issued with the tax authority's code has not yet been sent to the buyer with errors, the seller shall notify the tax agency according to Form No. 04/SS-HDDT of the cancellation of the e-invoice with the tax authority's code, make a new e-invoice, digitally sign it and send it to the tax authority to issue a new invoice code to replace the invoice already made to send to the buyer.
In case the e-invoice has been delivered to the customer, and the wrong quantity and unit price is detected, if the seller and the buyer reach an agreement on making a written agreement before making the invoice for adjustment or replacement, the two parties make a written agreement clearly stating the error, then the seller issues an electronic invoice to correct or replace the wrong invoice.
By: Translator: LeAnh-Bizic/According to Mai Chi (Government Newspaper)
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