INSTRUCTION FOR HANDLING WRONG E-INVOICES ACCORDING TO CIRCULAR 78/2021/TT-BTC
- 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.
Contact TASCO Tax Agent immediatelyin the following ways for a completely free consultation!!!
TASCO - Tax agent responsible for all service
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Please contact TASCO for a free consultation:
Hotline: 086.486.2446 - 0975.08.68 (zalo)
Website: dailythuetasco.com hoặc dichvutuvandoanhnghiep.vn
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