NEW HIGHLIGHTS OF CIRCULAR 68/2019 / TT-BTC ON DEALING WITH E-BILLS WHEN IT IS ERROR

Create at: 15/10/2019 14:27

Errors are hard to avoid in the invoicing process. According to the new guidance, when detecting errors, depending on the type of invoice, the person who discovered the error and when it was discovered, the way to handle it is different.

5.1. Handling electronic invoices with the tax authority's code when there are errors

SERIAL	Error case	Treatment
1	- If the seller detects that the electronic invoice has not yet been sent to the buyer with the code of the tax agency.	- The seller informs the tax authority about the cancellation of the invoice. - Make a new electronic invoice, send digitally and digitally sign to the tax authority to issue a new invoice to replace the used invoice to send to the buyer.
2	In case the e-invoice with the code of the tax agency sent to the buyer detects errors, it shall be handled as follows:
2.1.	- The wrong name and address of the buyer but not the wrong tax code, other contents are not wrong.	- The seller informs the buyer; - Notify tax authorities; - No need to repeat invoices.
2.2.	-Incorrect tax identification number, amount of money on invoice, wrong tax rate, tax amount, or improper quality or quality of goods on invoice.	- Seller and buyer make a written agreement clearly stating the error; - The seller notifies the tax authority of the cancellation of an e-invoice and a new replacement electronic invoice. - After receiving the notice, the tax agency shall cancel the e-invoice which has been issued with an error code stored on the tax agency's system. - The seller digitally signs and digitally signs on the new e-invoice, then the seller sends the tax office to the tax authority to issue a code for the new e-invoice.

The tax agency detected the error

-When the tax agency detects that an electronic invoice has been issued with an error code, the tax agency shall notify the seller for the seller to check the error.

- Within 02 days from the date of receipt of the notice from the tax authority, the seller shall notify the tax authority in the form of the cancellation of the electronic invoice with the incorrect code and issue an electronic invoice. new, digitally signed, digitally signed to the tax authority to issue a new electronic invoice code to send to the buyer.

- If the seller does not notify the tax authority, the tax authority shall continue to notify the seller of the error of the issued invoice so that the seller can make adjustments or cancel the invoice.

Note: The canceled e-invoice is not valid but still stored for search.

5.2. Handling electronic invoices without codes when there are errors

Serial	Error case	Treatment
For an electronic invoice without the code of the tax agency sent to the buyer with error detection, it will be handled as follows:
1	-The buyer's name and address are incorrect but not wrong with tax code, and other contents are not wrong.	- Seller informs the buyer that the invoice contains errors and does not have to re-invoice; - In case the data of e-invoices has been sent to the tax agency, the seller shall notify the tax agency.
2	- Wrong tax code, amount on invoice, wrong tax rate, tax or goods are not in accordance with specifications and quality.	- Seller and buyer make a written agreement specifying errors, the seller issues a new e-invoice to replace the incorrectly issued e-invoice. - If there are errors in the e-invoice data and sent to the tax agency, the seller shall notify the tax agency.
- In case, after receiving data of an e-invoice, the tax agency detects that the issued e-invoice contains errors, the tax agency shall notify the seller for the seller to check the error. - Within 02 days from the date of receipt of the notice from the tax authority, the seller shall notify the tax authority of the cancellation of the invoice (if any). - If the seller notices to cancel the used e-invoice, the seller shall issue a new e-invoice to send the buyer and send the invoice data back to the tax agency. - If the seller does not notify the tax authority, the tax authority shall continue to notify the seller of the error of the used invoice so that the seller can make adjustments or cancel the invoice. Note: The canceled electronic invoice is not valid but is still stored for search.