Sending a question to the Government Electronic Information Portal, the reader said that the locality where the reader company (in Ho Chi Minh City) is headquartered has changed its administrative unit but the company has not updated its business registration documents in time. During the business process, the partner wrote the invoice at the new address of the reader's company.
Readers ask, is the invoice with a new address (not matched to the Business Registration Certificate) valid for tax declaration and deduction?
Regarding this issue, Ho Chi Minh City Tax Department said that, based on Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents, Clause 1, Article 4 stipulates the principles for establishing, managing and using invoices and documents as follows:
When selling goods or providing services, sellers must prepare invoices to deliver to buyers (including cases of goods and services used for promotion, advertising, samples; goods and services used for giving, giving, donating, exchanging, paying wages to workers and internal consumption (except for goods innerly circulating to continue the production process);
Issuing goods in the form of lending, lending or returning goods) and must record all contents according to the provisions of Article 10 of this Decree, in case of using electronic invoices, it must follow the data standard format of the tax authority as prescribed in Article 12 of this Decree.
Contents of the invoice:
Including the name, address, and tax code of the seller.
The invoice must include the seller's name, address, tax code according to the correct name, address, tax code stated in the business registration certificate, branch registration certificate, business household registration certificate, cooperative registration certificate, investment registration certificate, tax registration certificate, investment registration certificate, cooperative registration certificate, etc.
Clause 4, Article 15 stipulates the registration and change of the content of registration to use electronic invoices:
In case of changes in information registered to use electronic invoices in Clause 1 of this Article, enterprises, economic organizations, other organizations, households and individuals doing business shall change the information and send it to the tax authority according to Form No. 01/DKTD-HDDT of Appendix IA issued with this Decree through the Electronic Information Portal of the General Department of Taxation or through organizations providing electronic invoice services, except in cases of stopping the use of electronic invoices as prescribed in Clause 1, Article 16 of this Decree.
The Electronic Information Portal of the General Department of Taxation receives the form of registration for information change and the tax authority complies with the provisions of Clause 2 of this Article.
Clause 2, Article 19 stipulates the handling of invoices with errors:
In case the electronic invoice has a tax code or the electronic invoice does not have a tax code and has been sent to the buyer and the buyer or seller discovers an error, the handling shall be as follows:
In case there are errors in the buyer's name and address but the tax code is not correct, and other contents are not correct, the seller will notify the buyer about the incorrect invoice and not have to re-issue the invoice.
The seller shall notify the tax authority about the electronic invoice with errors according to Form No. 04/SS-HDDT of Appendix IA issued with this Decree, except in cases where the electronic invoice does not have the code of the tax authority with the above error and has not sent the invoice data to the tax authority.
In case there are errors: tax code; errors in the amount stated on the invoice, errors in tax rate, tax money or goods stated on the invoice that are not in accordance with regulations and quality, one of the two ways to use electronic invoices can be chosen as follows:
In case the electronic invoice has been prepared according to Decree No. 123/2020/ND-CP, sent to the buyer and then discovered errors in the seller's address, other contents are not correct, the company will process the invoice with errors according to the instructions of Clause 2, Article 19 of Decree No. 123/2020/ND-CP mentioned above.
Based on the above regulations, in the case of a locality changing administrative units according to State regulations, but the information on the business registration certificate of a business has not been updated in time, if the information is valid and declared and deducted according to regulations.
However, to ensure consistency, Ho Chi Minh City Tax Department believes that readers' companies need to carry out procedures to change and update business registration information (address) at the business registration agency and tax authority as soon as possible.
