Question:
In August 2020, our company was using self-printed invoices and reporting the usage of invoices quarterly. However, after a tax audit, the tax authority did not accept our company’s use of self-printed invoices anymore and required us to cancel them and purchase invoices from the tax authority. So, when should we report the usage of the self-printed invoices we have used, and when should we report the usage of the tax authority’s invoices? Should both types of invoices be reported together on the same monthly or quarterly Invoice Usage Report?
Answer:
Based on Circular No. 39/2014/TT-BTC dated March 31, 2014, by the Ministry of Finance, providing guidance on invoices and documents for the sale of goods and provision of services.
Based on Clause 4 of Article 5 of Circular No. 119/2014/TT-BTC dated August 25, 2014, by the Ministry of Finance, amending the second form in Article 27 of Circular No. 39/2014/TT-BTC dated March 31, 2014, by the Ministry of Finance, which stipulates the reporting of invoice usage. In the case where your company was using self-printed invoices, but the tax authority did not accept them and required you to use tax authority-issued invoices, you should report the usage of self-printed invoices for the month when they were last used. For the tax authority-issued invoices, you should report their usage separately for the corresponding month when they are used. These two types of invoices should not be reported together on the same monthly or quarterly Invoice Usage Report.
Question: If we make a mistake in our invoice report, can we correct it? Will there be any penalties?
Answer:
Based on Article 27 of Circular No. 39/2014/TT-BTC dated March 31, 2014, by the Ministry of Finance, which provides guidance on invoices and documents for the sale of goods and provision of services, stipulating the reporting of invoice usage.
Based on Clause 7, Article 3 of Decree No. 49/2016/ND-CP dated May 27, 2016, by the Government, amending and supplementing Clause 1 and adding Clause 4 to Article 40 of Decree No. 109/2013/ND-CP dated September 24, 2013, by the Government, which regulates administrative sanctions in the field of price, fees, charges, and invoices. In cases where an organization or individual has already submitted an invoice usage report but later discovers an error, they can correct the report according to the regulations and submit the corrected report to the tax authority. However, if they do not comply with the reporting requirements or submit an incomplete or inaccurate report, they may be subject to a fine ranging from 200,000 to 1,000,000 Vietnamese dong for the act of incorrect or incomplete reporting, as stated in Clause 7, Article 3 of Decree No. 49/2016/ND-CP. This penalty applies to cases of incorrect or incomplete reporting, excluding the reporting of invoice issuance.
