Circular No. 68/2019/TT-BTC dated September 30th, 2019 by Ministry of Finance (guiding the implementation of some articles of Decree No. 119/2018/ND-CP dated September 12th, 2018 by the Government stipulating e-invoices in selling goods and rendering services) taking effect fromNovember 14th, 2019.
Accordingly, since November 1st, 2020, businesses, economic and other organizations, and business households and individuals must register e-invoices as guided in this Circular.
In the process of applying e-invoices, surely businesses also cannot avoid errors. Tam An would like to summarize how to handle e-invoices in the occurrence of errors in the two tables below, helping businesses be more proactive in using electronic invoices.
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HANDLING E-INVOICES CONTAININGTAXATION AGENCY CODE |
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1. An E-invoice containing taxation agency code unsent to buyer found with errors | 2.An E-invoice containing taxation agency code sent to buyer found with errors | 3. An E-invoice issued with code is found errors by the taxation agency | |
| 2.1. Error in name or address of buyer but no error in tax code and other contents | 2.2. Error in tax code, or amount written on invoice, or tax rate, tax amount, or goods stated on invoice improper to specifications or quality | |||
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Seller |
Notify the taxation agency thereof for issuing a new invoice code replacing the the prepared invoice to sent to buyer | Notify the buyer of errors on the invoice and notice the taxation agency and no need to prepare a new invoice | Execute a written agreement specifying errors to the buyer and notice thereof to the taxation agency. A new e-invoice must contain “Replacing the invoice form: …, serial No.: …, No.: …, dated: …”. The seller will digitally or electronically sign on the new e-invoice and send it to the taxation agency for issuing a new e-invoice code. | Within 02 days of receiving a notice thereof from the taxation agency, notify the taxation agency of cancellation of the prepared e-invoice containing code with errors and prepare a new e-invoice, electronically or digitally sign thereon and send it to the taxation agency for issuing a new e-invoice code and then send the new one to the buyer |
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Taxation agency |
Cancel the e-invoice issued with code containing errors saved on its system | Cancel the e-invoice issued with code containing errors saved on its system | Notice the seller using the Form No. 05 attached to Decree No. 119/2018/ND-CP for the seller to check errors | |
Table 1: Handling e-invoices containing taxation agency codewith errors
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HANDLING E-INVOICES NOT CONTAININGTAXATION AGENCY CODE |
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1. An E-invoice not containing taxation agency code sent to buyer found with errors | 2.The taxation agency finds errors on the e-invoice after receiving the data thereof | |
| 1.1. Error in name or address of buyer but no error in tax code and other contents | 1.2. Error in tax code, or amount written on invoice, or tax rate, tax amount, or goods stated on invoice improper to specifications or quality | ||
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Seller |
Notify the buyer of errors on the invoice and notice the taxation agency and no need to prepare a new invoice. In case where the e-invoice data has been sent to the taxation agency, the seller shall notify the taxation agency | Execute a written agreement specifying errors to the buyer and prepare new e-invoice for replacement of the errored one (the new e-invoice must contain “Replacing the invoice form: …, serial No.: …, No.: …, dated: …”). The seller will digitally or electronically sign on the new e-invoice and send it to buyer. In case where the errored e-invoice data has been sent to the taxation agency, the seller shall notify the taxation agency thereof and send the new e-invoice data in the method and time as specified in Article 16 of Circular No. 68/2019/TT-BTC | Within 02 days of receiving a notice thereof from the taxation agency, notify the taxation agency of either adjustment to or cancellation of such invoice (if any). If the seller cancels the prepared e-invoice, a new e-invoice should be prepared to send to the buyer and the new e-invoice data will be sent to the taxation agency. |
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Taxation agency |
Notice the seller using the Form No. 05 attached to Decree No. 119/2018/ND-CP for the seller to check errors | ||
Table 2: Handling e-invoices not containing taxation agency codewith errors
Note: The seller shall notice the taxation agency of errors on the e-invoices using the Form No. 04 attached to Decree No. 119/2018/ND-CP.
In the process of applying e-invoices in particular and operating businesses in general, in case of encountering any difficulties or problems, please contact us. Tam An is always be here to answer and accompany you.
