Shall a “-” mark or “+“ mark be specified in vtv2 trực tiếp bóng đá hôm nay erroneous invoices in Vietnam in case of decrease adjustments?

Shall a“-” markor“+“ mark bespecified in vtv2 trực tiếp bóng đá hôm nay erroneous invoices in Vietnamin case ofdecreaseadjustments?

According to Clause 1, Article 7 ofCircular 78/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay scenario for reducing adjustments on invoices is stipulated as follows:

Handling electronic invoices and summaries of electronic invoice data sent to vtv2 trực tiếp bóng đá hôm nay tax authority when there are errors in certain cases

1. For electronic invoices:

....

c) In vtv2 trực tiếp bóng đá hôm nay case where an issued electronic invoice has errors and vtv2 trực tiếp bóng đá hôm nay seller has processed vtv2 trực tiếp bóng đá hôm nay errors by adjustment or replacement as stipulated at Point b, Clause 2, Article 19 of Decree 123/2020/ND-CP, and subsequently, vtv2 trực tiếp bóng đá hôm nay invoice is found to continue having errors, vtv2 trực tiếp bóng đá hôm nay seller will continue to apply vtv2 trực tiếp bóng đá hôm nay method used initially for error handling in vtv2 trực tiếp bóng đá hôm nay subsequent processes;

d) Within vtv2 trực tiếp bóng đá hôm nay notification period stated in Form No. 01/TB-RSĐT of Appendix IB attached to Decree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay seller must notify vtv2 trực tiếp bóng đá hôm nay tax authority using Form No. 04/SS-HDDT in Appendix IA issued along with Decree 123/2020/ND-CP about checking vtv2 trực tiếp bóng đá hôm nay issued electronic invoice errors, indicating vtv2 trực tiếp bóng đá hôm nay basis for examination being vtv2 trực tiếp bóng đá hôm nay Form No. 01/TB-RSĐT notification from vtv2 trực tiếp bóng đá hôm nay tax authority (including notification number and date);

dd) If, as per vtv2 trực tiếp bóng đá hôm nay regulations, an electronic invoice is issued without invoice template number, invoice sign, invoice number errors, vtv2 trực tiếp bóng đá hôm nay seller will only make adjustments rather than cancel or replace it;

e) Specifically regarding errors in vtv2 trực tiếp bóng đá hôm nay value content on vtv2 trực tiếp bóng đá hôm nay invoice: increase adjustments (“+“ mark), decrease adjustments (“-” mark) must accurately reflect vtv2 trực tiếp bóng đá hôm nay adjustment reality.

....

Thus, when it is discovered that an electronic invoice has errors and needs a reduction adjustment, vtv2 trực tiếp bóng đá hôm nay value content on vtv2 trực tiếp bóng đá hôm nay adjusted invoice will be marked “-” markly in accordance with vtv2 trực tiếp bóng đá hôm nay actual adjustment.

Shall a “-” mark or “+“ mark be specified in vtv2 trực tiếp bóng đá hôm nay erroneous invoices in Vietnam in case of decrease adjustments?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

When issuing an adjusting invoice due to errors, is it required to submit Form 04/SS-HDDT to vtv2 trực tiếp bóng đá hôm nay tax authority in Vietnam?

According to Article 19 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay handling of erroneous invoices is regulated as follows:

Handling of erroneous invoices

1. If vtv2 trực tiếp bóng đá hôm nay seller detects that an electronic invoice which has been coded by vtv2 trực tiếp bóng đá hôm nay tax authority but not yet sent to vtv2 trực tiếp bóng đá hôm nay buyer has errors, vtv2 trực tiếp bóng đá hôm nay seller must notify vtv2 trực tiếp bóng đá hôm nay tax authority using Form No. 04/SS-HDDTin Appendix IA issued with this Decree about vtv2 trực tiếp bóng đá hôm nay cancellation of vtv2 trực tiếp bóng đá hôm nay erroneous coded electronic invoice and create a new electronic invoice, digitally sign it and send it to vtv2 trực tiếp bóng đá hôm nay tax authority for vtv2 trực tiếp bóng đá hôm nay issuance of a new coded invoice for replacement to send to vtv2 trực tiếp bóng đá hôm nay buyer. vtv2 trực tiếp bóng đá hôm nay tax authority will cancel vtv2 trực tiếp bóng đá hôm nay erroneous coded electronic invoice stored in vtv2 trực tiếp bóng đá hôm nay tax authority's system.

2. If an electronic invoice with a tax authority code or an uncoded electronic invoice that has been sent to vtv2 trực tiếp bóng đá hôm nay buyer has errors detected by vtv2 trực tiếp bóng đá hôm nay buyer or seller, vtv2 trực tiếp bóng đá hôm nay process is as follows:

a) If there are errors in vtv2 trực tiếp bóng đá hôm nay buyer's name or address but not vtv2 trực tiếp bóng đá hôm nay tax code, and no other content errors, vtv2 trực tiếp bóng đá hôm nay seller should inform vtv2 trực tiếp bóng đá hôm nay buyer of vtv2 trực tiếp bóng đá hôm nay invoice error without having to re-issue vtv2 trực tiếp bóng đá hôm nay invoice.vtv2 trực tiếp bóng đá hôm nay seller must notify vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay erroneous electronic invoice using Form No. 04/SS-HDDT in Appendix IAissued with this Decree, except when an uncoded electronic invoice with such errors as mentioned above has not been sent to vtv2 trực tiếp bóng đá hôm nay tax authority.

b) In cases of errors: tax code; amount on vtv2 trực tiếp bóng đá hôm nay invoice, tax rate, tax amount, or goods listed on vtv2 trực tiếp bóng đá hôm nay invoice inaccurately, one can choose one of two ways to use electronic invoices as follows:

...

Thus, as per vtv2 trực tiếp bóng đá hôm nay regulations, if a taxpayer issues an adjusting invoice upon discovering errors, they must notify vtv2 trực tiếp bóng đá hôm nay tax authority using Form No. 04/SS-HDDT.

Shall an already adjusted or replaced invoice issued for an erroneous one be canceled?

According to Article 7 ofCircular 78/2021/TT-BTC, handling electronic invoices and summaries of electronic invoice data sent to vtv2 trực tiếp bóng đá hôm nay tax authority with errors is stipulated as follows:

Handling electronic invoices and summaries of electronic invoice data sent to vtv2 trực tiếp bóng đá hôm nay tax authority with errors in certain cases

1. For electronic invoices:

...

c) If an issued electronic invoice has errors and vtv2 trực tiếp bóng đá hôm nay seller has handled them by adjustment or replacement as regulated at Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, then subsequent errors are detected, vtv2 trực tiếp bóng đá hôm nay seller must continue applying vtv2 trực tiếp bóng đá hôm nay method initially used for error correction in vtv2 trực tiếp bóng đá hôm nay subsequent handling;

...

Based on this, and in accordance withOfficial Dispatch 1647/TCT-CS in 2023from vtv2 trực tiếp bóng đá hôm nay General Department of Taxation, vtv2 trực tiếp bóng đá hôm nay guidance is as follows:

- In vtv2 trực tiếp bóng đá hôm nay event a company issues an erroneous electronic invoice (termed as invoice F0), and then issues an adjusting or replacement invoice (termed as invoice F1 adjusting/replacing F0) and discovers that F1 is still erroneous:

+ If choosing vtv2 trực tiếp bóng đá hôm nay adjustment method: vtv2 trực tiếp bóng đá hôm nay company issues an F2 adjustment invoice for F0 (at this point, F0 has been adjusted by F1).

+ If choosing vtv2 trực tiếp bóng đá hôm nay replacement method: vtv2 trực tiếp bóng đá hôm nay company issues an F2 replacement invoice for F1 (at this point, F0 has been replaced by F1).

Thus, in cases where an adjustment or replacement invoice has already been issued for a prior erroneous electronic invoice, should vtv2 trực tiếp bóng đá hôm nay adjusted or replaced invoice continue to contain errors, it cannot be canceled. Instead, a new adjustment or replacement electronic invoice must be issued for vtv2 trực tiếp bóng đá hôm nay erroneous adjusted or replaced invoice.

This means that if vtv2 trực tiếp bóng đá hôm nay adjustment method has been selected, adjustments must continue; if vtv2 trực tiếp bóng đá hôm nay replacement method was chosen, replacements must continue until vtv2 trực tiếp bóng đá hôm nay invoice is correct. Canceling an adjusted/replacement invoice to issue a new one or swapping methods from adjustment to replacement is not permitted.