Currently, the business case should cancel the invoice has been issued due to errors, changes in transaction fairly popular. So, understanding the cancellation process electronic invoices issued is incredibly necessary. This article Accnet will guide you how to make the cancellation process bills standards.
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1. Procedure/sequence remove electronic invoice has released
Step 1: Check, confirm the reason for the cancellation invoice
Before you get the invoice, the business must determine the specific cause of the cancellation of the bill (false information, damaged, lost, change contracts).
Note: Make sure that bills need to cancel is not tax declaration. If the invoice has declared and businesses need to make more adjustment procedure on the system, tax declaration.
Step 2: Set the minutes cancel electronic bill was released
This must include the details such as invoice number, date released, the reason for the cancellation, signed by both the buyer and seller (if possible).
According to circular no. 39/2014/TT-BTC and circular 68/2019/TT-BTC, the minutes cancel the invoice is mandatory to acknowledge the cancellation
Note: the minutes cancel bills that need to be stored together with the vouchers relevant to evidence when necessary.
Step 3: Cancel invoice on the system
Business conduct cancel electronic bill was released on system software electronic invoice that businesses are using. The cancellation process must ensure the invoice is completely removed from the system, can not be used again.
According to circular 32/2011/TT-BTC, the cancellation of the bill on the system must comply with the process of software to ensure the legality and prevention of errors.
Step 4: notify the tax authority
Business must send notice of cancellation of electronic bill was released to the tax manager directly. This notification can be done through the electronic portal of the tax authorities or directly at the tax office.
According to the Decree 123/2020/ND-CP, cancellation notice invoice must be made immediately after the cancellation, accompanied by related documents such as the minutes cancel the invoice to ensure that tax authorities can track and control
2. Guide how to cancel electronic bill was released on LV eInvoice
Step 1: log into the system LV eInvoice
- Access to the system LV eInvoice by business account has been granted the right.
- Ensure the account you log has been distributed access to the function to cancel the invoice in the system.
Step 2: Search for the electronic invoice has released need to cancel
- Use the search function on LV eInvoice to determine which bills need to cancel. You can search by invoice number, date issued, client information.
- Check back information bill to be sure the correct invoice need to cancel.
Step 3: execute The command cancel electronic bill was released
- Choose bills need to cancel, click on the option "Cancel invoice".
- Enter the reason for the cancellation invoice according to the requirements of the system.
- Review the information before completing the order cancellation invoice. After confirmation, the invoice will be marked as "canceled" on the system.
Step 4: store information invoice destruction
- After cancellation of electronic bill was released, the system will automatically store the minutes cancel invoice status update cancel on management system invoice electronic LV eInvoice
- You can download invoice destruction record to internal storage, at the same time inform the stakeholders about the cancellation of the bill.
3. The case of cancellation of electronic bill was released
- Electronic invoice is released, but contains information errors such as wrong tax code, wrong customer name, wrong value of goods/services.
According to circular no. 39/2014/TT-BTC and Decree 123/2020/ND-CP, the bill has flaws must be destroyed and release new bills to replace.
- Bill lost, misplaced, damaged caused can not use/no legal value.
According to circular 32/2011/TT-BTC and circular 68/2019/TT-BTC, when bill lost or damaged, the business must establish a memorandum of receipt and proceed to cancel electronic bill was released by the process
- The bill was released, but discovered flaws need to be adjusted before delivery.
According to circular 68/2019/TT-BTC, if the bill has not yet been delivered to the customer, the business can get that bill, released a new invoice with the corrected information accurate.
- Electronic invoice has released cancelled due to changes in contracts/cancel transactions
Decree 119/2018/ND-CP regulating when there is a change in the content of the contract/when the transaction is canceled, related bills must also be destroyed in accordance with regulations
4. The term and a fine of when you cancel electronic bill wrong rules
Deadlines for cancellation invoice:
Invoice errors must be cancelled within 10 days from when errors are detected or before the invoice is tax declaration.
Article 17, circular 68/2019/TT-BTC on destroying the invoice must be made promptly to avoid affecting the process of tax declaration
With regard to the sanctions when get bills wrong rules:
- Fines from 4 million to 8 million: When you cancel electronic bill has released notice or notified late to the tax authorities (Applicable in case the business fails to comply with the cancellation invoice as per rules)
- A fine of from 10 million to 20 million: When you get the bill does not set the minutes cancel, do not perform clean system properly.
Decree 125/2020/ND-CP specifies the level of sanctions for violations related to the cancellation of the electronic invoice is not strictly regulated.
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Get electronic invoice issued is a crucial step that every business need to make careful, considered a protective measure business before the legal risks. Hope that through this article, you've mastered the steps necessary to carry out the cancellation of the bill most effective.
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