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Dragon Law on VAT: Handle to Wrong Invoice Declaration?
Update: 27/12/2016 | 10:22:21 AM - Dragon Law Firm
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Errors in invoice about amount of goods and the amount of VAT. How to handle it?
Question:
“Dear Sirs, in Feb. 2016, I made the VAT invoice to our customers and we both have already declared with tax office in quarter I of 2016. Until now, I found out that I made errors in invoice about amount of goods and the amount of VAT. Please let me know what should I do now to handle the above errors?”
Answer:
Dragon Law Firm thank so much for your interest in our tax legal consultancy services. We would like to answer your inquiry as below:
According to Clause 3, Article 20 of VBHN/16/2015 of the Ministry of Finance regulated on the handling of invoices and delivery of the invoice to the buyer, the goods delivered to the buyer, the two sides made tax declaration, and the errors of invoice discovered, thus, the seller and the buyer must make a written record or a written agreement on the mistake, and seller makes the invoice adjustment. Adjusted nvoice indicates the increase or decrease of number of goods, prices, VAT ... , value added tax to invoice with numbers, code. Adjusted invoice cannot be recorded negative figures. Based on the adjusted invoice, sellers and buyers declare to adjust amount of purchase, sale, VAT output and input.
Detailed information please contact Dragon Law as below:
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