According to the Decree 123/2020/ND-CP, Circular 78/2021/TT-BTCbill electronic (HĐĐT) must be stored a minimum of 10 years to serve the inspection and collation. However, in the process of use, the business can meet the case of invoice input is lost due to a system error, technical error or other causes. So, when electronic invoice is lostbusinesses that need to handle such as how to ensure compliance with legal regulations?
1. The case, the electronic invoice is lost
Bills head into the lost can occur in the following cases:
- Business losing issued invoice: the Invoice has been set, send for customer, but lost data due to system failure, computer, lost file storage...
- The client losing the electronic invoice: the buyer has received the invoice but getting lost or not able to access my bills.
- Take the bill due to a software bug electronic invoice or system error: the Bill was released, but lost due to a software bug, error or malfunction server of the service provider of electronic invoice.
- Take bill due to the fault of the tax authorities: In some rare cases, the electronic invoice has been issued code from the tax authority but is error in the system storage of the directorate General of Tax.
2. How to handle the loss electronic invoice
Business case losing bill electronic establishment
- Business need test data in software electronic invoice, email or backup system (if any).
- If not found, the business must contact the service provider electronic invoice to restore data.
- If not recoverable, businesses need to set up text notifications missing electronic invoice sent to the tax administration within 02 working days from when discovered electronic invoice is lost.
- If the invoice sent to the customer, businesses can suggest customer to send back an invoice has been received.
Case the client losing the electronic invoice
- Customers need to send a written request to reissue an invoice for the seller (the business issuing invoice).
- Enterprise reset electronic invoice from the system store, send back to the client. This invoice must have the same number, date, content as the original invoice.
- Invoice level was not reported to the tax authority, without prejudice to the obligations tax declaration of the business.
Case, the electronic invoice is lost due to software error or system error
- Business need immediately contact the supplier software electronic invoice to the test, restore the data.
- If you can't restore, businesses need to notify the tax authorities, perform the steps reissue the invoice according to the instructions.
Case, the electronic invoice is lost due to the fault of the tax authority
- If the business has released the bill electronic code of the tax authority but is data loss on the tax system, it should send the written request to check the data bill.
- Entrepreneurs can access your receipt from your email client or from your system supplier invoices electronically.
3. Preventive measures invoice input lost
- Backup recurring bills: Business should store electronic invoice on many different systems (internal computer, email, hard drive, mobile service, cloud storage such as Google Drive, OneDrive).
- Use software electronic invoice credits: Choose a provider software electronic invoice has good security system, support recover data when trouble (Top 1 should buy: AccNet eInvoice)
- Invoice management science: Set the storage rules, access subdivisions, reasonable to limit the risk of losing your invoice due to the fault of humans.
- Always update data with tax authorities: When the invoice is lost, notice of right to tax authorities to avoid being sanctioned.
Electronic invoice is lost is incident can happen, but can handle quickly if the business comply with regulations. When bill first to be lost, businesses need to check the data, contact the software vendor, immediately notify the tax authorities for assistance. The storage bills carefully, make periodic backup is the most effective way to prevent the risk of losing bill in the future.
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