INSTRUCTION FOR HANDLING WRONG E-INVOICES ACCORDING TO CIRCULAR 78/2021/TT-BTC

Create at: 07/01/2022 11:18

TASCO would like to provide instructions for handling incorrect e-invoices according to Circular 78/2021/TT-BTC and instructions for handling on e-invoices software as follows:

Error handling sequence

Errors

Not yet sent to the buyer – The seller discovered errors

Sent to the buyer – 2 parties discovered errors

Tax authority discovered errors

Important

Errors related to: Tax code, Amount, Tax rate, Tax amount, specification/name/quality.

B1. Cancelling invoice.

B2. Create a new invoice.

B3. Make 04/SS-HDDT

B1. Agreement with buyer for adjustment/replacement invoices.

B2. Making adjustment/replacement invoices

B3. Make 04/SS-HDDT specify the reason for errors

In case the tax authority discovered errors, the authority will send a notice of invoices review via email registered by the taxpayer according to form 01/TB-RSĐT. When receiving and replying, the seller shall make 04/SS-HDĐT to explain or handle incorrect invoices.

Past the time limit stated on the notice of the authority, but the enterprise has not made Notice 04/SS-HDĐT for explanation. The tax authority switches to invoices use test case

Inessential

Error in address, company name.

Just make 04/SS-HDĐT

=> Choose the form to explain and write the reason.

(Unless the e-invoice has NO CODE and has not yet sent data to the tax authority and detects errors, it does not need to be prepared)

Note: Form 04/SS-HDĐT is a notice from the taxpayer to the authority in case of incorrect invoices. The time limit for making 04/SS-HDDT is the latest according to the tax declaration period for invoices with errors.

Some situations or errors in terms of user input data.

🍀️ Buyer's name exceeds 100 characters.

🍀️ Unit name exceeds 400 characters.

🍀️ The address exceeds 400 characters.

🍀️ Email can only enter 1 email and no longer than 50 characters.

🍀️ Phone number can only enter 1 number, no spaces, no dots and exceeds 20.

🍀️ Account number can only enter 1 number, no spaces, no dots and exceeds 30.

🍀️ Bank name exceeds 400 characters.

🍀️ Item code exceeds 50 characters.

🍀️ Item name exceeds 500 characters.

🍀️ Enter an explanatory note without entering tax rates.

The above are errors of e-invoices handled according to Circular 78/2021/TT-BTC comply with the schedule of the General Department of Taxation.