Dealing with invoices in case of discontinued use

Dealing with invoices in case of discontinued use

Your knowledge:

     Dealing with invoices in case of discontinued use

Lawyer's knowledge:

     Hi, With your questions we would like to offer the following advice:

Legal basis:

Circular No. 39/2014 / TT-BTC guiding the sale of goods and services
Advice on invoice processing in case of discontinued use
1. Cases where organizations, households and individuals do not continue to use invoices
     In Clause 1, Article 21, Circular No. 39/2014 / TT-BTC guiding the sale of goods and services stipulating cases of discontinued use of invoices:

     A / Organizations, households and individuals that are approved by the tax authority to stop using their tax identification numbers (also called closed tax codes) shall have to stop using the announced unused invoices.

     b) Organizations, households and individuals that issue replacement invoices must stop using unused replacement invoice numbers.

     c / Organizations, households and individuals that purchase invoices from tax agencies shall not continue using them. Organizations, households and individuals that purchase invoices shall cancel invoices under the guidance in Article 29 of this Circular.

     d / The lost, burnt or damaged invoice as guided in Article 24 of this Circular. "

     According to the above provisions, cases where organizations, households or individuals are considered not to continue using invoices are:

To suspend the use of tax identification numbers and be approved by tax authorities
Issue replacement bills and stop using unused replacement bills
Purchase invoices of the tax authorities do not continue to use and must cancel invoices
Loss, fire, damaged bill.

2. Dealing with invoices in case of discontinued use
     In Clause 2, Article 21 of Circular No. 39/2014 / TT-BTC guiding the goods and service sale invoices,

     "The invoices shall not continue to be used by organizations, households or individuals to notify the tax offices of the cases mentioned in Clause 1 of this Article.

     The invoice has not been prepared but the organization, household or individual has fled the business address without notifying the tax office.

    Unsettled invoices of organizations, households or individuals discontinue their business without notice to the tax office;

    Purchasing invoices of tax offices which organizations, households or individuals commit acts of giving or selling. "

     Thus, for invoices not used in the case above, the tax agency directly managing them will announce the use of invoices.