Instructions for handling and notification form for erroneous electronic invoices (Form No. 04/SS-HDDT)

How to handle errors in electronic invoices? What is the form for notification of errors in electronic invoices? Please refer to the article below.

Notification form for erroneous electronic invoices (Form No. 04/SS-HDDT)

The form for notifying of errors in electronic invoices is form No. 04/SS-HDDT issued with Decree 123/2020/ND-CP.

Download - Form No. 04/SS-HĐĐT

Instructions for handling erroneous electronic invoices

(i) In case the seller discovers that the electronic invoice that has been assigned a code by the tax authority and has not been sent to the buyer is incorrect, the seller shall notify the tax authority according to Form No. 04/SS-HDDT about the cancellation of the electronic invoice with the code that has been created and is incorrect and create a new electronic invoice, digitally sign it and send it to the tax authority to issue a new invoice code to replace the created invoice to send to the buyer.

Tax authorities shall cancel electronic invoices that have been issued with incorrect codes and stored on the tax authority's system.

(ii) In case an electronic invoice with a tax authority code or an electronic invoice without a tax authority code has been sent to the buyer and the buyer or seller discovers an error, it shall be handled as follows:

- In case there is an error in the name or address of the buyer but the tax code is not wrong, and other contents are not wrong, the seller shall notify the buyer of the error in the invoice and shall not have to re-issue the invoice. The seller shall notify the tax authority of the error in the electronic invoice according to Form No. 04/SS-HDDT, except in the case of an electronic invoice without a tax authority code with the above error and the invoice data has not been sent to the tax authority.

- In case of errors: tax code; errors in the amount stated on the invoice, errors in the tax rate, tax amount or goods stated on the invoice are not of the correct specifications or quality, you can choose one of the two following ways to use electronic invoices:

+ The seller issues an electronic invoice to adjust an erroneous invoice. In case the seller and the buyer agree to prepare a written agreement before issuing an adjustment invoice for an erroneous invoice, the seller and the buyer shall prepare a written agreement clearly stating the error, then the seller shall issue an electronic invoice to adjust the erroneous invoice.

An electronic invoice adjusting an erroneous electronic invoice must have the line "Adjustment for invoice Form No... symbol... number... date... month... year".

+ The seller shall issue a new electronic invoice to replace the erroneous electronic invoice, unless the seller and the buyer have agreed to make a written agreement before issuing a replacement invoice for the erroneous invoice. In this case, the seller and the buyer shall make a written agreement clearly stating the error, and then the seller shall issue an electronic invoice to replace the erroneous invoice.

A new electronic invoice replacing an erroneous electronic invoice must have the line "Replacing invoice Form No... symbol... number... date... month... year".

The seller signs the new electronic invoice to adjust or replace the erroneous electronic invoice, then the seller sends it to the buyer (in case of using electronic invoices without tax authority codes) or sends it to the tax authority so that the tax authority can issue a code for the new electronic invoice to send to the buyer (in case of using electronic invoices with tax authority codes).

- For the aviation industry, invoices for exchanging or refunding air transport documents are considered adjusted invoices without the need for the information "Increase/decrease adjustment for invoice Form No.... symbol... date... month... year". Air transport enterprises are allowed to issue their own invoices for cases of refunding or exchanging transport documents issued by agents.

(iii) In case the tax authority discovers errors in the e-invoice with the tax authority's code or the e-invoice without the tax authority's code, the tax authority shall notify the seller according to Form No. 01/TB-RSĐT so that the seller can check the errors.

According to the notification period stated in Form No. 01/TB-RSĐT, the seller shall notify the tax authority according to Form No. 04/SS-HDĐT about the inspection of the issued electronic invoice that contains errors.

If the seller fails to notify the tax authority within the notification period stated in Form No. 01/TB-RSĐT, the tax authority shall continue to notify the seller a second time according to Form No. 01/TB-RSĐT. If the seller fails to notify after the notification period stated in Form No. 01/TB-RSĐT, the tax authority shall consider transferring the case to an inspection of the use of electronic invoices.

(iv) Within 01 working day, the tax authority shall notify the receipt and processing results according to Form No. 01/TB-HDSS. Cancelled e-invoices are no longer valid but are still stored for reference.

Download: - Form No. 01/TB-RSĐT

(Article 19 of Decree 123/2020/ND-CP)

Source: https://baoquocte.vn/huong-dan-xu-ly-va-mau-thong-bao-hoa-don-dien-tu-co-sai-sot-mau-so-04ss-hddt-234696.html