How to handle faulty e-invoices according to Decree 123 and Circular 78

Create at: 08/07/2022 12:02

1. Common errors:

🔅 The seller discovered on his own did not send the invoice to the buyer, the invoice has been issued with the tax authority's code.

🔅 Self-discovered sent to the buyer, e-invoice with tax authority code or no tax authority code.

🔅 The tax authority detected an error in the e-invoice.

🔅 Detecting Invoices according to Decree 51/2010/ND-CP, Circular 32/2011/TT-BTC, Circular 39/2014/TT-BTC, errors when converted to e-Invoices according to Decree 123/2020 /ND-CP, and Circular 78/2021/TT-BTC.

2. How to handle faulty e-invoices according to Decree 123 and Circular 78:

2.1. In case the seller discovers that he has not sent an invoice to the buyer, the invoice has been issued with the tax authority's code:

✔️ In this case, the customer cancels the issued invoice and issues a new invoice instead, the process is as follows:

◾ Step 1: Notify the wrong e-invoice to the tax authority using form No. 04/SS-HDDT, then the tax authority will cancel the invoice that has been issued with the code on the system.

◾ Step 2: Make a new e-invoice and send it to the tax authority for a new code (For the case of using an e-invoice with a tax authority code).

◾ Step 3: Resend the correct e-invoice to the buyer.

✔️ Note:

◾ Error notification can be made for each invoice or for a list of erroneous invoices.

◾ Error notification can be made at any time before the deadline for submitting the VAT return of the adjusted invoice.

◾ After the error notice is sent to the tax authority, the tax authority will give feedback on the result of receiving and handling the error notice. You need to check the status of the error notification in the details of the response of the tax authority.

2.2. In the case of self-discovery, sent to the buyer, the e-invoice with the tax authority's code or without the tax authority's code.

🔰 For incorrect information about the buyer's name and address:

✔ Customers notify the wrong e-invoice to the buyer and the tax authority, without having to re-invoice.

🔰 For information errors about tax code, amount, tax rate, and goods:

✔ Customers make an adjustment record and issue an invoice to replace or adjust the e-invoice with errors, the process is as follows:

◾ Step 1: Buyer and seller make a record clearly stating the error content.

◾ Step 2: Notify the wrong e-invoice to the tax authority using form No. 04/SS-HDDT.

◾ Step 3: Create a new e-invoice to replace the incorrect invoice:

➥ Making a replacement invoice: must have the words “Replace for invoice model number…. symbol…..number …..date….month…. five……."

➥ Make an electronic invoice to adjust for invoices with errors with the words "Adjustment for invoice model No..... symbol…..number …..date….month…. five……."

➥ Sign and return it to the tax authority to issue the code (For the case of using electronic invoices with the code of the tax authority).

◾ Step 4: Return the correct invoice to the buyer.

2.3. In case the tax authority detects an error in an e-invoice:

🔗 Step 1: The tax authority shall notify the seller using form No. 01/TB-RSDT.

🔗 Step 2: The seller shall notify the tax authority using form No. 04/SS-HDDT.

🔗 Step 3: Process e-invoices according to cases 1, 2, and 4.

2.4. Detecting Invoices according to Decree 51/2010/ND-CP, Circular 32/2011/TT-BTC, Circular 39/2014/TT-BTC, errors when converted to e-Invoices according to Decree 123/2020 /ND-CP and Circular 78/2021/TT-BTC:

💢 Customers make a notice and issue a replacement invoice, the process is as follows:

◾ Step 1: Notify the wrong e-invoice to the tax authority using form No. 04/SS-HDDT.

◾ Step 2: Make a replacement e-invoice (e-invoice with or without code).

◾ Step 3: Resend the replacement e-invoice to the buyer.

If you have any questions, please register here for TASCO's earliest advice or contact hotline: 0975480868 (Zalo)

⏩ Customers can see more details about Decree 123/2020/ND-CP here.

⏩ Customers can see more details about Circular 78/2021/TT-BTC here.