Provisions in article XNXX, Circular 3 / 26 / TT-BTC on the criteria on invoices are as follows:
"B) Criteria" Seller's name, address, tax code "," buyer's name, address, tax code "
The seller must properly record the "tax code" of the buyer and seller.
The standard "name and address" of the seller, the buyer must write in full, in case of abbreviation, it must ensure the correct buyer and seller.
In case the buyer's name and address are too long, a number of common nouns shall be written on the invoice briefly, such as: "Ward" to "P"; "District" becomes "Q", "City" becomes "TP", "Vietnam" becomes "VN" or "Stock" becomes "CP", "Limited Liability" becomes "Limited", "Industrial Park" "To" industrial zone "," production "to" SX "," branch "to" CN "... but must ensure all house numbers, street names, wards, communes, districts, cities, and correct name and address of the business and consistent with business registration, tax registration of the enterprise.
–> In case the enterprise uses self-printed invoices with errors due to the lack of the word TMCP in the sales criteria, Official Letter 4753/TCT-CS guides the handling as follows:
- Buyers who pay VAT by the deduction method may declare and credit taxes.
- For invoices that have been issued but have not been used, the Company will correct the name according to its business registration and tax registration.
- Send a notice of information adjustment in the notice of invoice issuance under the form 3.13, appendix issued with Circular 39/2014 / TT-BTC.
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Solution:
If a business has problems with incorrect self-printed invoice details as above, it is necessary to send an official dispatch to receive instructions based on the specific case of the business for the direct management agency.
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