Accounting instructions from A to Z on how to cancel electronic invoices in accordance with Circular 78, re-create or adjust detailed invoices.
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Table of Contents Hide
1. Cases of canceling electronic invoices
2. How to cancel an electronic invoice in just 5 steps
3. Instructions for canceling japan telegram data electronic invoices on MISA Meinvoice software
4. Notes when canceling electronic invoices
About the deadline for canceling electronic invoices
Penalty level for canceling electronic invoices in violation of regulations
The best electronic invoice software today
Cases of canceling electronic invoices
When there is an error in the content of an partner with influencers for unboxing videos issued electronic invoice, depending on the case, the accountant is required to make a record of canceling the electronic invoice, re-issue it, or adjust the electronic saudi data invoice. Specifically, there are 2 cases where the cancellation of an electronic invoice is allowed:
Case 1: The electronic invoice has errors, has been assigned a code by the tax authority but has not been sent to the buyer according to the provisions of Clause 1, Article 19 of Decree 123/2020/ND-CP.
Not sent to buyer: Seller completes procedure to cancel issued electronic invoice with error and creates new invoice
Sent to buyer: Seller can only issue adjustment invoice or replacement invoice but cannot cancel invoice.
Case 2: The seller issues an invoice when collecting money in advance or during the provision of services as prescribed in Clause 2, Article 9 of Decree No. 123/2020/ND-CP, then there is a cancellation or termination of the provision of services, the seller shall cancel the issued electronic
invoice and notify the tax authority of the cancellation of the invoice.
2. How to cancel an electronic invoice in just 5 steps
To cancel an electronic invoice, follow these 5 steps: issued in Appendix IA of Decree 123/2020/ND-CP
Step 2: Proceed to create a new electronic invoice as usual, sign and send to the tax authority to be issued a new invoice code to replace the incorrectly created invoice to send to the buyer.