Question:
Our company issued electronic invoices for a sale on November 15, 2019. In the morning, when the goods were loaded onto the delivery vehicle, our accounting department issued the invoice along with a delivery receipt. However, upon arriving at the delivery location, the customer rejected the order and canceled the purchase. I would like to know if, in this case, we can cancel the electronic invoice that has already been issued and emailed to the customer? Neither the selling nor the buying companies have reported taxes in this case.
Answer:
Based on Circular No. 32/2011/TT-BTC dated March 14, 2011, issued by the Ministry of Finance, which provides guidance on the creation, issuance, use, and management of electronic invoices for the sale of goods and provision of services, and Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance, which provides guidance on invoices and documents for the sale of goods and provision of services.
In the case where a company has already generated an electronic invoice for the purpose of delivering goods to a customer, if the goods do not meet the specified standards, quality, or requirements, and the customer refuses to accept the delivery, both parties can prepare a document to retract the invoice, and the selling company can proceed to cancel the invoice in accordance with the regulations.
