How to handle cases of issuing and writing incorrect electronic invoices according to Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC ? When do businesses, organizations and individuals adjust, cancel and replace erroneous invoices? In today’s article, let’s learn with MISA meInvoice about handling erroneous invoices according to Circular 78 and Decree 123.
Instructions for handling erroneous electronic invoices according to Decree 123, Circular 78
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1. Principles for handling erroneous invoices according to Circular 78 and Decree 123
2. How to handle erroneous invoices according to Circular 78, Decree 123 in each specific case
Case 1: The seller discovers that the electronic invoice has been assigned a code by the tax authority
but has not been sent to the buyer and is incorrectly created.
Case 2: Handling errors in invoices that have been created and sent to the buyer, but the buyer or seller discovers errors in the buyer’s name and address, but the tax code is correct and other contents are also correct.
Case 3: Handling errors in invoices with incorrect Tax Code, Invoice Amount, Tax Rate, Tax Amount or Goods listed on the invoice are not of the correct specifications or quality…
Case 4: Cancellation or termination of service provision
Case 5: Handling erroneous paper invoices after switching to electronic invoices
Case 6: Tax authorities detect errors in invoices and notify the seller.
Case 7: Detecting that the Adjustment or Replacement invoice continues to have errors
Case 8: Summary of electronic invoices sent to the Tax authority has errors
3. Summary of frequently asked questions about handling erroneous invoices
Conclude:
1. Principles for handling erroneous invoices japan telegram data according to Circular 78 and Decree 123
On September 17, 2021, the Minister of Finance issued Circular 78/2021/TT-BTC guiding the implementation of Decree No. 123/2020/ND-CP on invoices and documents, which stated a number
of new points on the handling of erroneous electronic invoices as follows
In case the created electronic invoice to see more featured thomas edison said after has errors, it is necessary to re-issue the tax authority code or the electronic invoice has errors that need to be processed in the form of adjustment/replacement. The seller brazil data can notify the adjustment for each invoice or multiple electronic invoices with errors ( using Form No. 04/SS-HDDT ) and send the notice to the tax authority at any time, but no later than
In case the seller issues an invoice when collecting money in advance or during the provision of services, and then there is a cancellation or termination of the provision of services The seller shall cancel the created electronic invoice and notify the tax authority of the invoice cancellation in Form No. 04/SS-HDDT.
In case the electronic invoice has been created
with errors and the seller has processed it in the form of adjustment or replacement, then discovered that the invoice continues to have errors Subsequent processing by the seller will follow the same format used when handling the error the first time.
In case the regulations stipulate that the electronic invoice is created without the invoice number symbol, the invoice symbol, and the invoice number are incorrect. The seller only makes adjustments and does not make cancellations or replacements.