VCN - In a draft circular guiding in detail Decree 119/2018/ND-CP on electronic invoices (e-invoice), there are many specific regulations on handling errors of e-invoices with authentication codes and invoices without the authentication code of the tax authority.
|The deadline to completely switch to electronic invoices will be in 2022. Photo: Thùy Linh.|
The draft circular stipulates that if the e-invoice occured error has not been sent to the buyer, the seller must make a new e-invoice for the buyer. If the e-invoice has been sent to the buyer and discovering the wrong name and address but the tax code is correct and other contents are correct, it is not required to make a replacement invoice.
Particularly, if the e-invoice has errors about the tax code, the amount of money, wrong tax rate, tax amount or goods stated in the invoice are stated improperly and have improper quality, the parties make a written agreement stating the error and the seller makes a new e-invoice to replace the e-invoice with the error.
The draft circular also stipulates that if the tax agency detects errors in the e-invoice that has been granted code or e–invoice without code is made wrongly after sending it to the tax agency, the tax authority will notify the seller for checking the error and have them make a new e-invoice to replace (if necessary).
According to the draft circular, some other cases will follow specific guidelines of the Ministry of Finance.
The draft circular guiding the implementation of Decree 119 also stipulates the time of making e-invoices. Accordingly, the time is determined based on the time of determination of value added tax for the sale of goods and provision of services similar to the time of making e-invoice as stipulated in Circular No. 39/2014/TT-BTC.
In addition, the Ministry of Finance will provide additional guidance on the time of making e-invoices for cases where business organisations operating air transport services issue an invoice through the website and the e-commerce system that is established in accordance with international practice.
By Thùy Linh/Thanh Thuy