Depending on the error on the e-invoice, the seller, the buyer or the tax agency will handle it.
On June 30, the General Department of Taxation held an online conference to review the work of the first 6 months of 2022. Speaking at the conference, General Department of Taxation Cao Anh Tuan said that on October 19, 2020, the government issued Decree No. 123 regulating invoices and documents. The most important new point of this Decree is the regulation that from July 1, 2022, all businesses, economic organizations, business households and individuals will make electronic invoices (e-invoices).
This is a Decree of great significance in transforming the method of management and use of invoices in production and business activities, promoting the development of e-commerce and helping to save costs for businesses. for the society.
In the process of using e-invoices, errors are inevitable. To solve this, Decree 123 has guided handling for each specific case.
Firstly, in case the invoice has not been sent to the buyer: In case the seller discovers that the e-invoice that has been issued with the tax authority’s code and has not been sent to the buyer has errors, the seller shall notify the tax authority according to Form No. 04/SS-HDDT Appendix IA promulgated together with Decree 123 on canceling e-invoices with wrong codes and making new e-invoices, signing digitally and sending them to tax authorities to issue a new invoice code to replace the one already made. send to the buyer. The tax authority cancels the e-invoice that has been issued with an error code stored on the tax authority’s system.
Second, the case that the invoice has been sent to the buyer: If the e-invoice has the tax authority’s code or the e-invoice does not have the tax authority’s code sent to the buyer, but the buyer or the seller detects that there is an error, it shall be handled as follows:
- In case there is an error in the buyer’s name and address but the tax code and other contents are correct, the seller shall notify the buyer of the error in the invoice and not have to re-invoice. The seller shall notify the tax authority of the incorrect e-invoice according to Form No. 04/SS-HDDT, unless the e-invoice does not have the tax authority’s code with the error mentioned above, and the invoice data has not been sent to the tax authority.
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In case there is a mistake: tax code; If the invoice amount is incorrect, the tax rate or tax is incorrect, or the goods listed on the invoice are not of proper specification and quality, the seller shall make an e-invoice to adjust the issued invoice with errors. In case the seller and the buyer have agreed on the making of a written agreement before issuing the invoice to adjust for the invoice already made with errors, the seller and the buyer shall make a written agreement clearly stating the error, then The seller makes an e-invoice to correct the incorrect invoice. The e-invoice to adjust the e-invoice that has been made with errors must have the words “Adjustment for invoice Form No… symbol… number… date… month…”.
In addition, the seller may also choose to make a new e-invoice to replace the faulty e-invoice, unless the seller and the buyer have agreed on the preparation of a written agreement before issuing an invoice to replace the invoice already made. If there is an error, the seller and the buyer make a written agreement clearly stating the error, then the seller makes an e-invoice to replace the incorrect invoice. The new e-invoice replacing the e-invoice that has been made with errors must have the words “Replace the invoice Model No… symbol… number… date… month…”.
The seller signs the digital signature on the new e-invoice to correct or replace the erroneous e-invoice, then the seller sends it to the buyer (in the case of using an e-invoice without a tax authority’s code) or sends it to the tax authority for The tax authority issues a code for a new e-invoice to send to the buyer (for the case of using an e-invoice with a tax authority’s code).
Finally, in case the tax authority discovers an error: the e-invoice with the tax authority’s code or the e-invoice without the tax authority’s code has made an error, the tax authority shall notify the seller using Form No. 01/TB – RSDT Appendix IB issued together with Decree 126 for the seller to check for errors.
Note, when the invoice has been made with errors and the seller has processed in the form of adjustment or replacement as mentioned above, but later finds that the invoice continues to have errors, the next processing times the seller will comply with the form applied when handling errors for the first time.
Source: PLO
