Invoice adjustment minutes are documents used when there are errors or mistakes in the process of creating and issuing invoices. So what is the current form of electronic invoice adjustment minutes? Are there any regulations when creating invoice adjustment minutes? Refer to the following article for details.Table of Contents Hide
1. When is it necessary to make an adjustment record for an electronic invoice?
CASE 1: Electronic invoice with error sent to buyer
CASE 2: Invoice issued according to old regulations and sent to buyer
2. Latest sample of electronic invoice adjustment minutes
Sample of adjustment report. Due to incorrect unit price.
Sample of adjustment. Report due to incorrect tax code.
Sample of minutes. Of adjustment due to incorrect. Company name and address.
General adjustment form for other cases
3. How to write the content of the invoice adjustment minutes
4. Instructions for making minutes korea telegram data of adjusting invoices on Meinvoice software
1. When is it necessary to make an adjustment record for an electronic invoice?
Pursuant to Point b, Clause 2, Article 19 of Decree 123/2020/ND-CP, Clause 6, Article 12 of Circular No. 78/2021/TT-BTC , an electronic invoice adjustment record may need to be made in the following cases:
Electronic invoice with error sent to buyer
If the electronic invoice has been sent sms promotional campaign to the buyer, and then the buyer or seller discovers an error (incorrect content in one of the following: Wrong tax code; Amount; Tax amount, tax rate; unit of calculation; goods with incorrect specifications or quality …) then it will be handled as follows:
Method 1: If the two parties have agreed to dr job data aw up a written agreement before making an adjustment invoice for an invoice that has been made with errors:Method 2: If the two parties have agreed to draw up a written agreement before creating a
replacement invoice for the erroneous invoice
Step 1: The seller and the buyer draw up a written agreement stating the error.
Step 2: The seller issues a REPLACEMENT invoice for the incorrect invoice ( The new electronic invoice replacing the erroneous electronic invoice must have the words “Replacement for invoice
Instructions for handling erroneous electronic invoices according to Decree 123, Circular 78
How to issue a reduced adjustment invoice for each specific case
How to declare an adjustment/replacement invoice for a different period STANDARD Circular 78
CASE 2: Invoice issued according to old regulations and sent to buyer
The seller has switched to using invoices according to Circular 78, but then discovers that the invoice