Official Dispatch No. 62665/CTHN-TTHT dated August 25, 2023 of Hanoi Tax Department Guiding for declaring VAT on input invoices with incorrect tax rates
In case the e-Invoice prepared according to Decree 123/2020/ND-CP has been sent to the buyer and the buyer or seller detects errors in tax rates, the seller shall handle the errors according to the instructions in Point b, Clause 2. Article 19 of Decree 123/2020/ND-CP
If this invoice is prepared according to the provisions of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP (previous regulations), errors shall be handled according to the instructions in Clause 6, Article 12 of the Circular. 78/2021/TT-BTC.
In case the invoice states the wrong VAT rate and the seller has not adjusted it yourself, the tax authority checks and discovers that if it is determined that the seller has declared and paid tax according to the correct tax rate stated on the invoice, the buyer will input tax can be deducted according to the tax rate stated on the invoice, but there must be confirmation from the tax authority managing the seller as prescribed in Point b, Clause 5, Article 12 of Circular 219/2013/TT-BTC. Requesting confirmation of tax liability belongs to the seller’s right according to the provisions of Article 16 of the Law on Tax Administration No. 38/2019/QH14. Dossier requesting confirmation of tax obligation fulfillment is made according to the instructions in Article 70 of Circular 80/2021/TT-BTC.
