What is Form 04 SS-HDDT on notification of erroneous invoices in Vietnam? What is trực tiếp bóng đá k+ deadline for submitting Form 04/SS-HDDT in 2024?
What is Form 04 SS-HDDT on notification of erroneous invoices in Vietnam?
Form 04/SS-HDDT is trực tiếp bóng đá k+ notification form of erroneous invoices stipulated in Appendix 1A issued together withDecree 123/2020/ND-CP.
Form 04/SS-HDDT is as follows:
trực tiếp bóng đá k+ latest Form 04/SS-HDDT for notifying erroneous invoices...Download
What is Form 04 SS-HDDT on notification of erroneous invoices in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
When to Submit Form 04 SS-HDDT on notification of erroneous invoices to trực tiếp bóng đá k+ Tax Authority?
Based on clauses 1 and 2 of Article 19Decree 123/2020/ND-CPwhich stipulates trực tiếp bóng đá k+ handling of erroneous invoices. Specifically:
Handling of erroneous invoices
1. In cases where trực tiếp bóng đá k+ seller discovers that trực tiếp bóng đá k+ e-invoice issued with a tax authority code but not yet sent to trực tiếp bóng đá k+ buyer has errors, trực tiếp bóng đá k+ seller shall notify trực tiếp bóng đá k+ tax authority using Form 04/SS-HDDT in Appendix IA issued together with this Decree regarding trực tiếp bóng đá k+ cancellation of said erroneous e-invoice and subsequently issue a new e-invoice. trực tiếp bóng đá k+ seller shall digitally sign and send this new e-invoice to trực tiếp bóng đá k+ tax authority for coding, which will replace trực tiếp bóng đá k+ erroneous invoice for trực tiếp bóng đá k+ buyer. trực tiếp bóng đá k+ tax authority will cancel trực tiếp bóng đá k+ faulty e-invoice stored in their system that was previously coded.
2. In cases where an e-invoice with or without a tax authority code has been sent to trực tiếp bóng đá k+ buyer and is found to have errors by either trực tiếp bóng đá k+ buyer or seller, trực tiếp bóng đá k+ handling is as follows:
a) In instances where there is an error in trực tiếp bóng đá k+ buyer's name or address but not in trực tiếp bóng đá k+ tax code, and there are no other errors, trực tiếp bóng đá k+ seller shall inform trực tiếp bóng đá k+ buyer about trực tiếp bóng đá k+ invoice error without having to issue a new invoice. trực tiếp bóng đá k+ seller must inform trực tiếp bóng đá k+ tax authority of such erroneous invoices using Form 04/SS-HDDT in Appendix IA issued with this Decree, except for cases where trực tiếp bóng đá k+ non-coded e-invoice has not yet been sent to trực tiếp bóng đá k+ tax authority.
b) In cases of tax code errors, errors in trực tiếp bóng đá k+ amount on trực tiếp bóng đá k+ invoice, discrepancies in trực tiếp bóng đá k+ tax rate, tax amount, or goods not being as per trực tiếp bóng đá k+ specification or quality mentioned on trực tiếp bóng đá k+ invoice, trực tiếp bóng đá k+ following choices are available for using e-invoices:
b1) trực tiếp bóng đá k+ seller can issue an e-correction invoice for trực tiếp bóng đá k+ erroneous invoice. If there is an agreement between trực tiếp bóng đá k+ seller and buyer to issue a document before issuing trực tiếp bóng đá k+ correction invoice, then both parties shall prepare a document specifying trực tiếp bóng đá k+ errors and then trực tiếp bóng đá k+ seller will issue trực tiếp bóng đá k+ correction invoice.
A correction e-invoice for an erroneous invoice must state “Adjustment for invoice Form No... symbol... No... date... month... year”.
b2) trực tiếp bóng đá k+ seller issues a new e-invoice to replace trực tiếp bóng đá k+ erroneous e-invoice, unless there is an agreement between trực tiếp bóng đá k+ seller and buyer to issue a document before issuing a replacement invoice. They shall prepare a document specifying trực tiếp bóng đá k+ errors and then trực tiếp bóng đá k+ seller will issue trực tiếp bóng đá k+ replacement invoice.
A new e-invoice replacing trực tiếp bóng đá k+ erroneous invoice must state “Replaces invoice Form No... symbol... No... date... month... year”.
trực tiếp bóng đá k+ seller shall digitally sign on trực tiếp bóng đá k+ new invoice after adjustment or replacement and send it to trực tiếp bóng đá k+ buyer in case of non-coded invoices, or send it to trực tiếp bóng đá k+ tax authority to obtain an invoice code before sending it to trực tiếp bóng đá k+ buyer in cases where coded invoices are used.
c) For trực tiếp bóng đá k+ aviation industry, modified or complete replacement invoices for air transport documents are considered adjustment invoices and do not require “Adjustment for invoice Form No... symbol... date... month... year”. Airlines may issue their own invoices for completed or replaced transport documents previously issued by agents.
...
Thus, Form 04/SS-HDDT must be sent to trực tiếp bóng đá k+ tax authority in trực tiếp bóng đá k+ case of opting to cancel trực tiếp bóng đá k+ erroneous invoice and issuing a notification to trực tiếp bóng đá k+ tax authority to create a new invoice.
What is trực tiếp bóng đá k+ deadline for submitting Form 04/SS-HDDT in 2024?
Based on clause 1 Article 7Circular 78/2021/TT-BTC, trực tiếp bóng đá k+ following is stipulated:
Handling of e-invoices, Cumulative Data of e-invoices Sent to trực tiếp bóng đá k+ Tax Authority in Certain Instances of Error
- For e-invoices:
a) In cases where an e-invoice already issued has errors necessitating a new code from trực tiếp bóng đá k+ tax authority, or trực tiếp bóng đá k+ invoice requires correction or replacement as stipulated in Article 19 of Decree 123/2020/ND-CP, trực tiếp bóng đá k+ seller may choose to use Form 04/SS-HDDT in Appendix IA issued with Decree 123/2020/ND-CP to inform trực tiếp bóng đá k+ tax authority of adjustments for each erroneous invoice or inform adjustments for multiple erroneous invoices and submit trực tiếp bóng đá k+ notification as per Form 04/SS-HDDT to trực tiếp bóng đá k+ tax authority at any time, but no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ value-added tax declaration period in which trực tiếp bóng đá k+ adjusted e-invoice arises;
b) In cases where trực tiếp bóng đá k+ seller issues an invoice when collecting payment in advance or during service provision as per Clause 2 Article 9 of Decree 123/2020/ND-CP and subsequently trực tiếp bóng đá k+ service provision is cancelled or terminated, trực tiếp bóng đá k+ seller shall cancel trực tiếp bóng đá k+ issued e-invoice and inform trực tiếp bóng đá k+ tax authority of trực tiếp bóng đá k+ cancellation using Form 04/SS-HDDT in Appendix IA issued with Decree 123/2020/ND-CP;
c) In cases where an e-invoice with errors is already adjusted or replaced per point b Clause 2 Article 19 of Decree 123/2020/ND-CP, if further errors are discovered, trực tiếp bóng đá k+ seller shall follow trực tiếp bóng đá k+ already applied method in first-time error handling for all subsequent actions;
d) Following trực tiếp bóng đá k+ notification deadline stated in Form 01/TB-RSDT in Appendix IB issued with Decree 123/2020/ND-CP, trực tiếp bóng đá k+ seller shall inform trực tiếp bóng đá k+ tax authority using Form 04/SS-HDDT in Appendix IA issued with Decree 123/2020/ND-CP regarding trực tiếp bóng đá k+ verification of trực tiếp bóng đá k+ issued e-invoice with errors, clearly stating trực tiếp bóng đá k+ verification basis as per trực tiếp bóng đá k+ tax authority’s Form 01/TB-RSDT notification, including notification number and date;
dd) In cases where trực tiếp bóng đá k+ e-invoice issued lacks model code, invoice code, or invoice number, trực tiếp bóng đá k+ seller shall only perform adjustments without cancellation or replacement;
e) Regarding errors in monetary values on trực tiếp bóng đá k+ invoice: record increases (positive sign), decreases (negative sign) accurately reflecting trực tiếp bóng đá k+ actual adjustment.
Thus, trực tiếp bóng đá k+ deadline for submitting Form 04/SS-HDDT is no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ tax declaration period in which trực tiếp bóng đá k+ adjusted e-invoice arises.
For example, if a business discovers an invoice error in November 2024 (i.e., Q4). trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ company to submit Form 04/SS-HDDT notification to trực tiếp bóng đá k+ tax authority is November 30, 2024 (if declared monthly) or December 31, 2024 (if declared quarterly).
