On April 12, 2022, the buyer discovered that the above 6 invoices issued the wrong unit price and tax rate. The seller has declared tax, so the seller has issued an invoice to reduce the above 6 invoices to VND 0 and additionally issue 6 new invoices with the correct unit price and tax rate (the total amount of the 6 invoices above remains unchanged). However, these 6 new invoices were issued on the same day of April 12, 2022.
 
Ms. Hoai asked, does the buyer need to make a transfer payment for the other 6 additional invoices and get back the cash previously paid for deduction and reasonable cost calculation? 

The Tax Department of Bac Ninh province responded to this problem as follows:
 
Principles and conditions for VAT deduction
 
In Article 14 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented in Circular No. 151/2014/TT-BTC dated October 10, 2014), Notice Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance) stipulating:
 
"Article 14. Principle of input VAT deduction 
 
1. Input VAT on goods and services used for production and trading of VAT-liable goods and services is fully deductible, including non-compensated input VAT on VAT-liable goods. damage...". 

In Clause 10, Article 1 of Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance amending and supplementing Article 15 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented in Circular No. 119/2014/TT-BTC dated August 25, 2014 and Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Ministry of Finance) guiding on Conditions for VAT deduction are as follows:
 
"Article 15. Conditions for deduction of input VAT
 
1. Having a lawful VAT invoice of purchased goods or services or a receipt for payment of VAT at the stage of importation or a receipt for payment of VAT on behalf of a foreign party according to the guidance of the Ministry of Finance applicable to organizations Foreigners without Vietnamese legal status and foreign individuals doing business or earning income in Vietnam. 

2. Having documents of non-cash payment for purchased goods and services (including imported goods) of VND 20 million or more, except for cases where the value of imported goods and services has been purchased individually. times with a value of less than VND 20 million, goods and services purchased each time according to the invoice are less than VND 20 million at the price inclusive of VAT and in case the business establishment imports the goods as gifts or presents of the organization organizations and individuals abroad…”. 

In Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance guiding on corporate income tax amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC dated 18 June 2014 of the Ministry of Finance (amended and supplemented in Clause 2, Article 6 of Circular No. 119/2014/TT-BTC and Article 1 of Circular No. 151/2014/TT-BTC) as follows:
 
"Article 4. Amendments and supplements to Article 6 of Circular No. 78/2014/TT-BTC (amended and supplemented in Clause 2, Article 6 of Circular No. 119/2014/TT-BTC and Article 1 of Circular No. 119/2014/TT-BTC and Article 1 of Circular No. 119/2014/TT-BTC) 151/2014/TT-BTC) as follows:
 
"Article 6. Deductible and non-deductible expenses when determining taxable income 

1. Except for the unpaid expenses mentioned in Clause 2 of this Article, an enterprise may deduct all expenses if it fully meets the following conditions:
 
a) Actual expenses incurred in connection with production and business activities of the enterprise;
 
b) Expenses with sufficient legal invoices and documents as prescribed by law;
 
c) Expenses if there is an invoice for purchase of goods and services each time with a value of VND 20 million or more (price includes VAT) when paying, there must be non-cash payment vouchers.
 
Non-cash payment vouchers comply with the provisions of legal documents on VAT.
 
In case of purchasing goods and services each time with a value of VND 20 million or more written on the invoice, but by the time of recording the expenses, the enterprise has not yet paid, the enterprise shall be included in the deductible expenses when determining the taxes income expenses.

In case the enterprise does not have a non-cash payment document when making payment, the enterprise must declare and reduce expenses for the value of goods or services without a non-cash payment document at the time of payment. In the tax period in which the payment is made in cash (even in the case where the tax authorities and functional agencies have decided to inspect and examine the tax period, this expense is incurred)…”.

Pursuant to the above regulations and guidelines, in case the company purchases services on February 7, 8, 9, 2022 from the same supplier to serve the production and business of taxable goods and services, VAT and received a VAT invoice with the value of each time (or the total value on the invoices on the same day) valued at less than VND 20 million (price includes VAT), the company has paid in full by If the company pays cash to the service provider, the company can deduct VAT and charge it into the deductible service cost on these invoices. 

No need to pay again when re-invoicing due to error
 
In case, on April 12, 2022, the service provider discovered that the invoices had errors in the unit price and tax rate (but the total payment did not change) and the service provider processed the error invoice as follows:
 
The export service provider adjusts incorrect invoices to VND 0 and issues new invoices to replace the incorrect invoices, resulting in the total payment on the replacement invoices for the day. If there is a total value of more than VND 20 million, the company does not need to make a bank payment of the total amount on these replacement electronic invoices, because this is a procedure for handling invoices with errors that are not normal purchase of a new service from a supplier on the same day with a total value of over VND 20 million according to the above guidance.
 
Regarding procedures for handling invoices made with errors, the company and service providers are requested to study the regulations and guidelines in Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance. main; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance to be implemented in accordance with the actual situation. regulations and laws.
 
Bac Ninh Tax Department guides Ms. Do Thi Hoai to know and implement. In the process of implementation, if you have any problems, please contact the Tax Department of Bac Ninh Province (Department of Taxpayer Propaganda and Support - Tel: 0222.3822347) or Gia Thuan District Tax Department (Tel No. Contact: 0222.3771722) for instructions and answers.