In case the buyer is an entity without an invoice, when returning the goods, the buyer and the seller must make a record clearly stating the type, quantity and value of returned goods at zero price. There is VAT, VAT amount according to the sales invoice, the reason for returning the goods, and the seller will recover the issued invoice.

As reflected by the Thai Ha An Real Estate Joint Stock Company, Clause 2, Article 20 of Circular 39/2014/TT-BTC has regulations on handling when an invoice has been made and delivered to the buyer but the goods have not been delivered, provide services or invoices have been made and delivered to buyers, sellers and buyers who have not yet declared tax; Clause 3, Article 20 of Circular 39/2014/TT-BTC has regulations on handling when an invoice has been made and delivered to the buyer, goods have been delivered, service has been provided, and the seller and buyer have declared tax. .

The Company understands that Clause 2 applies in case the goods have not been delivered, tax has not been declared, and Clause 3 applies in the case of delivery and tax declaration.

Through the receiving and responding to businesses’ recommendations, the Thai Ha An Real Estate Joint Stock Company (in Hanoi City) would like to ask, in case of buying and selling houses formed in the future, collecting money according to the progress and the Company has issue the corresponding invoice according to the payment amount, ie the parties have not delivered the goods and have declared tax, now the parties agree to liquidate the contract, how will the issued invoices be handled, applying Clause 2 or Clause 3, Article 20 of Circular 39/2014/TT-BTC?

Regarding this issue, The General Department of Taxation - Ministry of Finance replied as follows:

In Article 20 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014 /ND-CP dated January 17, 2014 of the Government providing for invoices for selling goods and providing services:

“1. In case an issued invoice is found incorrect before it is given to the buyer, the seller shall cross out the copies and keep the incorrect invoice.

2. In case an issued invoice is found incorrect after it is given to the buyer but before goods are delivered or services are provided, or after it is given to the buyer but before the buyer and the seller declare tax, the invoice shall be void; the buyer and the seller shall make a record on withdrawal of copies of the incorrect invoice. The withdrawal record must specify the reasons for invoice withdrawal. The seller shall cross out the copies, keep the incorrect invoice, and issue a new invoice as prescribed.

3. In case an invoice is found incorrect after it is given to the buyer, goods are delivered or services are provided, the buyer and the seller are declared tax, the buyer and the seller shall make a record or a written agreement specifying the errors, then the seller shall make a corrective invoice. The corrective invoice must specify the adjustment (increase or decrease) to the quantity of goods, sale prices, VAT rates, VAT amounts on the invoice No. .... . According to the corrective invoice, the buyer and the seller shall adjust the sales, input tax and output tax. Negative numbers must not be written on the corrective invoices.

4. Instructions on handling issued invoices in some cases are provided in Appendix 4 enclosed herewith”.

At Point 2.8, Appendix 4 issued together with Circular No. 39/2014/TT-BTC dated March 31, 2014 stipulates:

“2.8. Organizations and individuals that buy goods, the seller has issued an invoice, the buyer has received the goods, but then the buyer discovers that the goods are not in accordance with the specifications and quality, they must return all or part of the goods, when goods are returned to the seller, the establishment must issue an invoice, clearly stating the goods returned to the seller due to improper specifications, quality, and VAT.

In case the buyer is an entity without an invoice, when returning goods, the buyer and the seller must make a record clearly stating the type of goods, quantity and value of the returned goods at the price exclusive of VAT, the tax amount. VAT according to the sales invoice (sign number, date, month of the invoice), the reason for returning the goods, and the seller withdraws the issued invoice”.

It is recommended that Thai Ha An Real Estate Joint Stock Company contact the Hanoi Tax Department and enclose the purchase and sale contract of future houses and related documents (if any) for the Tax Department to have a basis. instructions to follow the regulations.

According to Chinhphu.vn