VI During the work process, errors or mistakes are inevitable. So when the issued invoice is incorrect, is it necessary to make a record between the two parties to correct the electronic invoice information? Through today’s article, let’s learn about this issue with Pham Consult!
When an invoice is incorrect, is it necessary to make a record between the two parties to correct electronic invoice information?
According to the provisions of Article 19 of Decree 123/2020/ND-CP, there are provisions as follows:
Invoice processing has errors
1. In case the seller discovers that there are errors in the electronic invoice that has been issued with a code from the tax authority and has not yet been sent to the buyer, the seller shall notify the tax authority according to Form No. 04/SS-HDDT, Appendix IA. promulgated together with this Decree on canceling electronic invoices with erroneous codes and creating new electronic invoices, digitally signing them and sending them to tax authorities to issue new invoice codes to replace the created invoices to send to customers. buyer. The tax authority cancels the electronic invoice that has been issued a code with errors stored on the tax authority’s system.
2. In case an electronic invoice with a tax authority’s code or an electronic invoice without a tax authority’s code has been sent to the buyer and the buyer or seller discovers errors, it will be handled as follows:
a) In case there are errors in the buyer’s name and address but the tax code is not incorrect and other contents are not incorrect, the seller notifies the buyer of the error and does not have to re-issue the invoice. single. The seller must notify the tax authority about the electronic invoice with errors according to Form No. 04/SS-HDĐT Appendix IA issued with this Decree, except in cases where the electronic invoice does not have the authority’s code. Tax has the above errors and has not sent invoice data to the tax authority.
b) In case of error: tax code; If there is an error in the amount recorded on the invoice, an error in the tax rate or tax amount, or if the goods listed on the invoice are not of the correct specifications or quality, you can choose one of two ways to use electronic invoices as follows:
b1) The seller issues an electronic invoice to adjust the invoice that was created with errors. In case the seller and buyer have agreed to draw up a written agreement before making an invoice to correct an invoice that has errors, the seller and buyer shall make a written agreement clearly stating the errors, then The seller issues an electronic invoice to adjust the invoice that has been created with errors.
Electronic invoices to adjust electronic invoices that have been issued with errors must have the words “Adjustment for invoice Form number… symbol… number… date… month… year”.
b2) The seller issues a new electronic invoice to replace the erroneous electronic invoice, unless the seller and buyer have agreed to draw up a written agreement before issuing an invoice to replace the already issued invoice. If there are errors, the seller and buyer make a written agreement clearly stating the errors, then the seller issues an electronic invoice to replace the invoice that was created with errors.
The new electronic invoice to replace the electronic invoice that was created with errors must have the words “Replace for invoice Model number… symbol… number… date… month… year” .
The seller digitally signs the new electronic invoice to adjust or replace the electronic invoice that was created with errors, then the seller sends it to the buyer (in case of using an electronic invoice without the agency’s code). tax) or send it to the tax authority so that the tax authority can issue a code for a new electronic invoice to send to the buyer (in case of using an electronic invoice with a tax authority code).
c) For the aviation industry, invoices for exchange and refund of air transport documents are considered adjustment invoices without the information “Increase/decrease adjustment for invoice Form No…. symbol.. . day month Year”. Air transport enterprises are allowed to issue their own invoices for cases of refund or exchange of transport documents issued by agents…”
Accordingly, depending on the time of detection of errors or mistakes, there are solutions mentioned above. In there:
– In the case of Clause 1, nothing must be done regarding the party receiving the invoice.
– In the case of Point a, Clause 2, the seller only needs to notify the buyer in writing.
– In the case of Point b, Clause 2, the seller and the buyer can make a written agreement to record and correct errors if desired (not required).
How are the seller’s name, address, and tax code shown on the electronic invoice?
The name, address, and tax code of the seller on the electronic invoice are shown as Clause 4, Article 10 of Decree 123/2020/ND-CP stipulates, specifically, the invoice must show the name, address, and code. The seller’s tax number is according to the name, address, and tax code stated in the business registration certificate, branch operation registration certificate, business household registration certificate, tax registration certificate , tax code notification, investment registration certificate, cooperative registration certificate.
How are the buyer’s name, address, and tax code shown on the electronic invoice?
The buyer’s name, address, and tax code on the electronic invoice are shown according to Clause 5, Article 10 of Decree 123/2020/ND-CP as follows:
– In case the buyer is a business establishment with a tax code, the buyer’s name, address, and tax code shown on the invoice must be recorded in accordance with the business registration certificate and operation registration certificate. Branch registration certificate, business household registration certificate, tax registration certificate, tax code notification, investment registration certificate, cooperative registration certificate.
In case the buyer’s name and address are too long, on the invoice the seller can briefly write some common nouns such as: “Phuong” becomes “P”; “District” becomes “Q”, “City” becomes “TP”, “Vietnam” becomes “VN” or “Share” becomes “CP”, “Limited Liability” becomes “Limited”, “industrial park ” to “Industrial Park”, “manufacturing” to “Manufacturing”, “Branch” to “CN”… but must ensure full house number, street name, ward, commune, district, city, identification. The name and address of the business must be accurate and consistent with the business registration and tax registration of the business.
– In case the buyer does not have a tax code, the invoice does not have to show the buyer’s tax code. In some cases of selling goods or providing specific services to individual consumers specified in Clause 14 of this Article, the invoice does not have to show the buyer’s name and address. In case of selling goods or providing services to foreign customers coming to Vietnam, information about the buyer’s address can be replaced with information about the passport number or immigration documents and nationality of the foreign customer. outside.
Thus, through the article on Pham Consult, we have helped you learn about whether or not it is necessary to make a record between the two parties when correcting electronic invoice information when the invoice is incorrect. Hope the above information will help your work.
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