On October 28, 2021, the General Department of Taxation issued “Dispatch 4144/TCT-CS” introducing new contents in “Circular 78/2021/TT-BTC” on invoices and documents.
Accordingly, when an error occurs in an e-invoice or an electronic invoice summary table, it will be handled as follows:
E-invoices made with errors (for the first time handling) shall be handled according to the provisions of Article 19 Decree 123/2020/ND-CP;
E-invoices that have been processed for the first time but still have errors that need to be adjusted, shall be handled according to Article 7 of Circular 78/2021/TT-BTC as follows:
(1) In case of error handling of e-invoices:
In case the e-invoice is issued with errors, the tax authority code must be re-issued or the e-invoice has errors that need to be handled in the form of adjustment or replacement, the seller may choose to notify the adjustment to the seller. each invoice has errors or notify the adjustment for many electronic invoices with errors to the tax authority at any time but no later than the last day of the VAT declaration period where the invoice is generated. electronic adjustment.
The seller uses Form No. 04/SS-HDDT in Appendix IA issued with Decree 123/2020/ND-CP to notify the tax authority of the incorrect invoice adjustment.
– In case the seller issues an invoice when collecting money before or during the service provision, then there is a cancellation or termination of the service provision when the seller cancels the e-invoice made and informs to tax authorities on the cancellation of invoices.
– In case the e-invoice has been made with errors and the seller has processed it in the form of adjustment or replacement, then it is discovered that the invoice continues to have errors, the next time the seller is handling it, the seller will do the same. displayed in the form applied when handling the error for the first time.
– In case the e-invoice is made without the invoice model number, invoice symbol, or invoice number with errors, the seller will only make corrections without cancellation or replacement;
– For contents of value on e-invoices with errors, the adjustment shall be increased (positive sign) or decreased (negative sign) in accordance with the actual adjustment.
(2) For the case that the submitted electronic invoice data summary table lacks data, has errors and adjusts the invoice on the data summary sheet, then:
– After the deadline for transferring the e-invoice data summary sheet to the tax authority, if detecting a lack of e-invoice data in the e-invoice data summary table sent to the tax authority, the seller shall send the e-invoice summary sheet to the tax authority. additional e-invoice data fusion
– In case the electronic invoice data summary table sent to the tax authority contains errors, the seller shall send adjustment information for the information declared on the summary sheet.
– In the adjustment of invoices on the electronic invoice data summary sheet, the following information must be filled in: invoice model number, invoice number, invoice number, unless e-invoices are not required to have Full information of invoice number symbol, invoice symbol, invoice number.
(3) The additional declaration of tax declaration dossiers related to adjusted and replaced electronic invoices (including canceled electronic invoices) shall comply with the provisions of tax administration law.
See details at Dispatch 4144/TCT-CS issued on October 28, 2021.
By: Law Library
