In the process of using invoices for sale of goods or services by an enterprise, if there is an error that the enterprise has not declared, it must make a record of invoice withdrawal according to the provisions of Circular 39/2014. In the article below, Giaiphapdonggoi.net will help you better understand the invoice collection minutes!
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1. When do we need to make a withdrawal record?
Minutes of VAT invoice recovery is a type of document certifying that a previously issued VAT invoice has errors in content, form and is invalid compared to the wrongly made VAT invoice. A record of VAT invoice recovery will be made in case a VAT invoice has been made and delivered to the buyer but the seller has not yet delivered goods or provided services or has made and delivered to the buyer, seller and buyer. tax has not been declared.
When do we need to make a receipt of the invoice?
According to the provisions of Clause 2, Article 20, Circular No. 39/2014/TT-BTC of the Ministry of Finance: “In case an invoice has been issued and delivered to the buyer but has not yet delivered the goods, provided the service or the invoice. have been made and delivered to the buyer, the seller and the buyer who have not yet declared tax, if they are found to be wrong, they must cancel, the seller and the buyer make a record of the recovery of the wrong number of invoices”.
Also according to this Clause 2, the invoice recovery minutes must show the reason for the invoice withdrawal. The seller needs to cross out the links, keep the incorrect invoice number and re-issue a new invoice as prescribed.
Thus, according to the provisions of Circular No. 39/2014/TT-BTC, a recall record must be made in the following cases:
In case the seller has issued an invoice and delivered it to the buyer but has not yet delivered goods or provided services, but detects errors.
In case the seller has issued an invoice and delivered it to the buyer, but the seller and buyer have not yet declared tax, errors are detected.
Note: In case the seller's invoice has been made and delivered to the buyer and has delivered the goods or provided the service, the seller and the buyer have declared tax and detected errors, no record of recovery will be made. bill. At this time, the seller and the buyer must make a record or have a written agreement clearly stating the error, the seller shall issue an invoice to correct the error.
2. Sample of invoice withdrawal minutes
The latest sample of invoice recovery minutes, applicable to 2021, can be found in the attached file in Circular No. 39/2014/TT-BTC issued by the Ministry of Finance on March 31, 2014.
Or there is another way, you will be able to immediately refer to the sample of the latest invoice withdrawal record, in accordance with the law that we update below.
Sample bill of invoice withdrawal
Refer to cheap pallet wrapping pe film products in Ho Chi Minh City. Ho Chi Minh City
3. Points to note when making a record of invoice withdrawal
When we make a record of invoice recovery, you need to keep the following points in mind:
Points to note when making a record of invoice withdrawal
The date on the receipt will have to match the date on the new invoice.
The minutes of invoice recovery must clearly state the reasons for the withdrawal and which items are missing; withdraw invoice number, date, symbol,...; renew number, date, symbol,...
Finally, after the seller has made a record of invoice withdrawal, then the two parties must sign, clearly write the name of the legal representative and affix a confirmation stamp on the invoice withdrawal record, then it will be issued. bill.
Above is a sample of invoice withdrawal minutes and instructions on how to write it. Thus, in the content of the above article, we have updated the corresponding topic with detailed content on simplifying the recall. Hope these contents will help individuals and organizations.
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