INSTRUCTION FOR HANDLING WRONG E-INVOICES ACCORDING TO CIRCULAR 78/2021/TT-BTC
The process of guiding the handling wrong e-invoices is an important issue that requires each accountant to firmly grasp "in the palm of your hand" in order to avoid unnecessary violations in the process of making and issuing invoices. So, what are the notes on the process of handling wrong e-invoices, when do accountants need to handle errors in e-invoices? Let's clarify with TASCO in this article.
TASCO would like to provide instructions for handling incorrect e-invoices according to Circular 78/2021/TT-BTC and instructions for handling on e-invoices software as follows:
Error handling sequence
|
Errors |
Not yet sent to the buyer – The seller discovered errors |
Sent to the buyer – 2 parties discovered errors |
Tax authority discovered errors |
|
Important
Errors related to: Tax code, Amount, Tax rate, Tax amount, specification/name/quality. |
B1. Cancelling invoice.
B2. Create a new invoice.
B3. Make 04/SS-HDDT |
B1. Agreement with buyer for adjustment/replacement invoices.
B2. Making adjustment/replacement invoices
B3. Make 04/SS-HDDT specify the reason for errors |
In case the tax authority discovered errors, the authority will send a notice of invoices review via email registered by the taxpayer according to form 01/TB-RSĐT. When receiving and replying, the seller shall make 04/SS-HDĐT to explain or handle incorrect invoices.
Past the time limit stated on the notice of the authority, but the enterprise has not made Notice 04/SS-HDĐT for explanation. The tax authority switches to invoices use test case |
|
Inessential
Error in address, company name. |
Just make 04/SS-HDĐT => Choose the form to explain and write the reason.
(Unless the e-invoice has NO CODE and has not yet sent data to the tax authority and detects errors, it does not need to be prepared) |
Note: Form 04/SS-HDĐT is a notice from the taxpayer to the authority in case of incorrect invoices. The time limit for making 04/SS-HDDT is the latest according to the tax declaration period for invoices with errors.
Some situations or errors in terms of user input data.
❌️ Buyer's name exceeds 100 characters.
❌️ Unit name exceeds 400 characters.
❌️ The address exceeds 400 characters.
❌️ Email can only enter 1 email and no longer than 50 characters.
❌️ Phone number can only enter 1 number, no spaces, no dots and exceeds 20.
❌️ Account number can only enter 1 number, no spaces, no dots and exceeds 30.
❌️ Bank name exceeds 400 characters.
❌️ Item code exceeds 50 characters.
❌️ Item name exceeds 500 characters.
❌️ Enter an explanatory note without entering tax rates.
The above are errors of e-invoices handled according to Circular 78/2021/TT-BTC comply with the schedule of the General Department of Taxation.
Immediately contact TASCO Tax Agent in the following ways for a completely free consultation!!!
TASCO - Tax agent responsible for all service
TASCO - Give trust - get value
Please contact TASCO for a free consultation:
Hotline: 086.486.2446 - 0975.08.68 (zalo)
Website: dailythuetasco.com hoặc dichvutuvandoanhnghiep.vn
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