Can e-invoices be exported backward?

Can electronic invoices be backward dated?

Pursuant to Circular 39/2014 / TT-BTC Section a, Clause 2, Article 16, the company is NOT allowed to issue an invoice later, or in other words make an invoice on the wrong date will be sanctioned according to regulations.

As follows:

The date of making an invoice for the sale of goods is the time when the right to own or use the goods is transferred to the buyer, regardless of whether or not money has been collected.

The invoice date for service provision is the date the service provision is completed, regardless of whether the payment has been made or not. If the service provider collects the money before or during the provision of the service, the date of making the invoice is the date of collection.

The date of invoice for the supply of electricity for daily-life, domestic water, telecommunication and television services must be done within seven (7) consecutive days from the date of recording electricity and water indicators. clock or end date of convention for the provision of telecommunications and television services. Conventional period used as a basis for calculating the quantity of goods or services to be provided is based on the agreement between the telecommunications and television service provider and the buyer.

The date of making an invoice for construction and installation is the time of acceptance and hand-over of the completed work, work item, construction and installation volume, regardless of whether the money has been collected or not.

In case of multiple deliveries or delivery of each item or service stage, each delivery or handover must be invoiced for the volume and value of goods or services to be delivered respectively.

In case the real estate, infrastructure construction, house construction for sale or transfer organization collects money according to the project execution schedule or the contractual collection schedule, the date of making Application is the collection date.

The date of making an invoice for exported goods or services shall be determined by the exporter by itself in accordance with the agreement between the exporter and importer. The date of determination of export turnover for tax calculation is the date on which customs procedure completion is confirmed on the customs declaration.

In case of selling petrol and oil at retail shops to regular buyers who are business organizations or individuals; providing banking and securities services, date of making periodical invoices according to a contract between two parties together with statements or other documents certified by both parties, but no later than the last day of the month of arising buying and selling goods or providing services.

The date of making an invoice for the sale of crude oil, natural gas, processed oil and gas and a number of special cases comply with the Finance Ministry's separate guidance.

For more information, issuing an invoice on the wrong date will be penalized as follows:

1) For the act of not making all compulsory contents on an invoice as prescribed, except for cases where an invoice is not required to have all contents under the guidance of the Ministry of Finance

- A warning will be imposed for the act of not making all compulsory contents as prescribed, except for cases where an invoice is not required to fully contain the contents under the guidance of the Ministry of Finance, if these contents are not affects the determination of tax liability and has mitigating circumstances.

If the organization or individual has issued an invoice and did not make all compulsory contents as prescribed but discovered and issued a new invoice to amend and supplement compulsory contents as prescribed, no trial will be imposed. punish.

- A fine of between VND 200,000 and VND 1,000,000 will be imposed on the act of not making all compulsory contents as prescribed, except for cases where an invoice is not required to have all contents under the guidance of the Ministry of Finance .

2) A fine ranging from VND 2,000,000 to VND 4,000,000 will be imposed for failure to cancel or cancel improperly issued invoices that have not been used or are no longer valid as prescribed.

The cancellation of invoices of organizations and individuals will comply with guidance under the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

3) A fine of from 4,000,000 VND to 8,000,000 VND shall be imposed for any of the following violations:

- Invoicing at wrong time: The time of making invoices will comply with guidance in the Circular of the Ministry of Finance regarding invoices for selling goods and providing services.

A warning will be imposed if the invoice is not made at the wrong time, which does not lead to delay in tax performance and there are mitigating circumstances. If there is no mitigating circumstance, a minimum fine of the penalty frame will be imposed.

4) A fine of between VND 10,000,000 and 20,000,000 shall be imposed for one of the following acts:

Loss, fire or damage of issued invoices that have not been made or used invoices (the customer's sheet) but the customer has not received the invoice when the invoice is not stored, except in case of loss or fire. , damaged bills due to natural disasters, fires. In case of loss, fire or damage of invoices, except the customer's sheet, during the period of storage, sanctions will comply with law on accounting.

If the seller finds the lost invoice (the customer's sheet) when the tax authority has not issued a sanction decision, the seller will not be fined.

In case the seller causes the loss, fire or damage of invoice sheets that have been used improperly and canceled (the seller has issued another invoice to replace the invoices that have been made incorrectly and canceled) then the seller will be penalized. .

If at the same time, an organization or individual notifies the loss of many invoice numbers to the tax agency but the tax agency has sufficient grounds to determine that the organization or individual has combined multiple lost invoices to report to the tax agency. then sanctioning each time the invoice is lost.

In case the loss, fire or damage of an used invoice (the customer's sheet) is related to a third party or a third party hired by the seller, then the seller will be sanctioned under this Point.

Do not issue an invoice when selling goods or services with a payment value of VND 200,000 or more to the buyer as prescribed. Along with being sanctioned, business organizations and individuals must issue invoices to the buyers.

5) A fine of between VND 20,000,000 and VND 50,000,000 will be imposed on the act of using illegal invoices (except acts violating provisions in clause 2 of Article 10 of this Circular) or the act of using illegal invoices (except for the violations specified in Clause 1 of this Article).

Illegal use of invoices, illegal use of invoices and specific cases identified as illegal use of invoices, illegal use of invoices shall comply with provisions under Decree of the Government. and Circular of the Ministry of Finance on invoices for selling goods and providing services.

Remedial measures: Organizations and individuals violating provisions in clause 2 of this Article also have to destroy issued invoices which have not been used yet and are no longer valid.

If you have any questions, do not hesitate to contact us!

TASCO always listens to customers' opinions. For any contributions, please contact hotline at 0975.480.868 or email: mylinh2883@gmail.com