If the invoice has been issued (signed and signed), if there is an error, how to adjust?

Answer:

  • Case 1: Mistakes about name and address but correct Tax Code. According to Circular 26/2015 / TT-BTC “… The parties make the adjustment minutes and do not have to make the adjusted invoice”.
  • Case 2: Other errors Article 9 of Circular 32/2011 / TT-BTC, specifically as follows:
  1. When detecting errors in an e-invoice which has been billed and sent to the buyer, but the goods or service has not been delivered or the seller and buyer have not declared taxes, such e-invoice may be voided only with consent and certification of the seller and buyer. An e-invoice shall be voided according to the time agreed by involved parties. Voided e-invoices shall be stored for competent state agencies’ reference.The seller shall bill a new e-invoice under this Circular to be sent to the buyer. The new e-invoice must contain the phrase “this invoice replaces invoice number…. symbol …. sent on date… .
  2. When detecting errors in an e-invoice which has been billed and sent to the buyer and the goods or service has been delivered and the seller and buyer have declared taxes, the seller and buyer shall make a written agreement with their e-signatures, clearly indicating the error, and the seller shall concurrently bill an e-invoice correcting those errors. This e-invoice must specify the increase or decrease in goods quantity, sale price, value-added tax rate and value-added tax amount from e-invoice number…, symbol… Based on this e-invoice. the seller and buyer shall make modified declarations under current laws on tax administration and invoices. A modifying invoice must not contain negative (-) figures.
When employees go on business trips, and they have travel expenses by air tickets, what documents are needed to prove that expenses are deductible when determining taxable income?

Answer:

At point 2.9, Article 04 of Circular No. 96/2015/TT-BTC, the enterprise buys an air ticket on a website for one of its employees to go on a business trip serving its business operation, the proof of deductible expense shall be:

– The electronic ticket,

– The boarding pass

– Proof of non-cash payments that bear the name of the traveling employee

If the enterprise fails to collect the boarding pass, the proof of deductible expense shall be:

– The electronic ticket,

– The business trip order,

– The proof of non-cash payments.

The number of invoices ordered this year is not used up, do you need to pay the renewal fee for next year to use these invoices? How long does it take to store e-invoices?

Answer:

When the subscriber expires but the customer has not used up the number of electronic invoices registered, the customer can still use the software to manage and store the issued electronic invoice but cannot continue to issue the remaining electronic invoices. To use the remaining electronic invoices, customers need to pay the renewal fee according to the time the subscriber extended.

Electronic invoices to be stored for the period prescribed by the Accounting Law (currently 10 years)

If the buyer needs to convert an electronic invoice to a paper invoice, can the seller do it? And how many times are they converted?

Answer:

Sellers may convert e-invoices to paper invoices to prove the origin of tangible goods during circulation process and only be allowed to convert one (01) time.

Electronic invoices converted into paper invoices to prove the origin of goods must comply with the provisions of Clause 2,3,4 Article 12 of Circular 32/2011/TT-BTC and must be signed legal representatives of enterprises, seal of the seller.

Date of an invoice for construction and installation?

Answer:

Regarding Date of an invoice for construction and installation under Point 2a, Article 16, Chapter 3 of Circular 39/2014 / TT / BTC is the date of an invoice for construction and installation is the day on which the finished work or item is accepted and transferred, whether money is paid or not. Details are as follows:

In case goods are delivered several times or a completed item or stage is transferred at a time, an invoice shall be issued for each time.

In case of an organization that sells real estate or builds infrastructure, houses for sale and collects money according to the project progress or payment schedule in the contract, the date of the invoice is the paymet date.

My company is currently running a promotion when customers buy each product of the company will be given a gift voucher at the supermarket worth 200,000 VND. Please ask, when issuing value-added invoices to customers, must the VAT-calculation price add VND 200,000 value to the voucher?

Answer:

At point c, clause 5, article 7, circular 219/2013 / TT-BTC of the Ministry of Finance:

– For products, goods and services used for promotion in accordance with the law on commerce, the taxable price is determined to be zero (0); If goods or services used for sales promotion but fail to comply with the provisions of the law on commerce, tax declaration and payment must be made like goods or services used for internal consumption, donation, gift or donation. .

Thus, for products, goods and services used for promotion in accordance with the law on commerce (that means must to register at Industry and Trade Department), when your company issues value-added invoices, the invoice only shows the value of the goods. including 200,000 VND value of gift vouchers attached.

As for products, goods and services used for promotion but not complying with the provisions of the law on commerce, when your company issues value-added invoices, the value of goods must be shown on the invoice. and plus 200 thousand dong worth of gift vouchers.