Updated at 22/08/2023 - 12:22 pm
On May 10, 5, the General Department of Taxation issued Official Letter 2023/TCT-CS answering and clarifying a number of issues related to e-invoices mentioned in Official Letter 1647/CTBNI-TTHT dated 3147/26. September 9 of the Tax Department of Bac Ninh province.
1. About the electronic delivery cum internal shipping note #
According to Clause 6, Article 8 Decree 123 / 2020 / ND-CP On October 19, 10, the Government stipulates: “Documents that are printed, issued, used and managed such as invoices, including delivery notes cum internal transportation, delivery notes sent to agents, etc. ". At the same time, Article 2020 of Decree 19/123/ND-CP dated October 2020, 19 of the Government stipulates the handling of errors for issued invoices.
Therefore, according to the above provisions, in case the electronic ex-warehousing cum internal transportation slip has been prepared and sent to the tax office for code issuance or has been sent to the tax authority with errors, the taxpayer handle errors according to the principles specified in Article 19 of Decree 123/2020/ND-CP dated October 19, 10 of the Government.
2. How to handle wrongly issued e-invoices? #
Making adjusted invoices, replacing electronic invoices with errors #
Pursuant to the provisions at Point b, Clause 2, Article 19 of the Government's Decree No. 123/2020/ND-CP, Points c and e, Clause 1, Article 7 Circular No. 78 / 2021 / TT-BTC of the Ministry of Finance, at Decision No. 1450/QD-TCT October 7, 10 and Decision No. 1510/QD-TCT On September 21, 9 of the General Department of Taxation, the e-invoice data components are specified, according to which:
- If the seller chooses to handle the invoice already made by making an adjusted invoice, the seller will make a decrease in all information on the wrong line of goods and make an increase correspondingly with the correct line of goods (including: name of goods and services, unit of calculation, quantity, unit price, tax rate, total amount before tax).
- If the seller chooses to process the already made invoice by issuing a replacement invoice, the seller will re-issue a new invoice with the invoice number, invoice symbol, invoice template symbol and all the contents of the invoice. invoice to be replaced.
For both of the above cases, the adjusted or replaced invoice must contain the following information: “Adjustment/replacement for invoice Form No… symbol… number… date… month… year…” and the case of invoice. The e-invoice has been made with errors and the seller has processed it in the form of adjustment or replacement according to the provisions of Point b, Clause 2, Article 2 of Decree No. 19/123/ND-CP, then discovered the invoice again. If the seller continues to have errors, the next time the seller handles the error, the seller will follow the method applied when handling the first error.
In case the enterprise issues an incorrect e-invoice (referred to as F0 invoice), then the enterprise issues an adjustment or replacement invoice (referred to as an adjusted/replaced F1 invoice for F0 invoice) and discovers F1 invoice is still wrong then:
- If the adjustment method is selected: The enterprise issues the F2 invoice to adjust the F0 invoice.
- If alternative method is selected: The enterprise issues an F2 invoice to replace the F1 invoice.
For invoices made according to the provisions of Decree No 51 / 2010 / ND-CP March 14, 5, Decree No. 04 / 2014 / ND-CP On January 17, 01 of the Government and the guiding documents of the Ministry of Finance, there are errors, the enterprise shall issue a replacement invoice according to the provisions of Clause 2014, Article 6. Circular No. 78 / 2021 / TT-BTC dated September 17, 9 of the Ministry of Finance, agreed with the Tax Department's opinion that enterprises do not have to cancel invoices made under Decree No. 2021/51/ND-CP dated May 2010, 14, not send report on the use of invoices because from July 5, 2010, Decree No. 1/7/ND-CP, Decree No. 2022/51/ND-CP, Circular No. 39 / 2014 / TT-BTC and Circulars amending and supplementing Circular No. 39/2014/TT-BTC have expired. The seller shall notify the tax authority according to Form 04/SS-HDDT issued together with Decree No. 123/2020/ND-CP.
Send error notice according to Form 04/SS-HDĐT #
- Pursuant to the provisions of Clause 2, Article 156 of the 2015 Law on Promulgation of Legal Documents, in case legal documents contain different provisions on the same issue, the legally effective document shall prevail. higher reason.
- If the enterprise handles invoices with errors as prescribed in Clause 1, Point a, Clause 2, Article 19 of Decree No. 123/2020/ND-CP and Clause 6, Article 12 of Circular No. 78/2021/TT-BTC then the enterprise sends Form 04/SS-HDDT to the tax office.
- If the enterprise handles invoices with errors as prescribed at Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, the taxpayer is not required to send a notice of error using Form No. 04/SS-HDDT to tax authorities.
3. Regulations on invoicing when returning goods #
Accordingly, in Clause 1, Article 4 of Decree 123/2020/ND-CP stipulates:
Article 4. Principles of making, managing and using invoices and vouchers
1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising, samples, goods or services. services used for giving, giving, giving, exchanging, paying for employees' wages and internal consumption (except for goods circulating internally to continue the production process); exporting goods in the form of loans , lending or returning goods) and must fully record the information as prescribed in Article 10 of this Decree. In case of using e-invoices, it must follow the standard data format of the tax authorities as prescribed in Clause 12 of this Article. Article XNUMX of this Decree.
In Clause 1, Article 8 of Circular 219/2013/TT-BTC dated December 31, 12, guiding:
Article 8. Time of VAT determination
1. For the sale of goods, it is the time when the ownership or the right to use the goods is transferred to the buyer, regardless of whether the money has been collected or not.
Accordingly, in case of exporting goods in the form of goods return, an invoice according to the above provisions shall be used.