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In the digital age, electronic invoices are not only a tool for recording revenue and expenses, but also an important legal basis for businesses to fulfill their tax obligations. However, before being allowed to use electronic invoices, businesses are required to prepare and send a notice of electronic invoice issuance to the direct tax authority.
This notice is like the “birth certificate” of the invoice, recording all the information of the business, invoice form, symbol, quantity, date of use and decision to apply. Even a small mistake can cause the tax authority to reject, leading to many problems: delay in issuing invoices, affecting cash flow, and even being subject to administrative penalties.
So what does the electronic invoice issuance notice include, what are the common errors, how to handle them and how to prevent them? Let's analyze them in detail below.
This is the most basic but most often wrong part. Businesses need to declare:
Name of invoice issuing unit: must be exactly as on the business registration certificate.
Tax code: must not have extra or missing characters, and must not be confused between branch tax code and headquarters tax code.
Head office address: must match tax registration information.
Contact phone number, fax, email: although simple, if left blank or incorrect, the tax authority has the right to request additional information.
This is the background data for comparison, so any errors will lead to the tax authority rejecting the application.
This section shows all the identifying features of the invoice, including:
Invoice types: VAT invoice, sales invoice, export invoice, other invoices...
Invoice number and invoice symbol: these two codes must be consistent with the registered sample and not duplicate previous notifications.
Registration invoice number: usually in batches (eg from number 0000001 to 0000500).
Commencement date: must be reasonable, not earlier than the date of notification.
This is the part that determines whether the invoice issued by the business is valid or not.
Enterprises must submit a complete sample, showing all information fields. This sample is the basis for the tax authority to evaluate the validity. If the information on the sample (company name, tax code, address) is different from the notification or different from the registration data, the application will be rejected.
This is an internal administrative document but is required when announcing the release. The decision must:
Signed by the legal representative or duly authorized person.
Has corporate seal.
Contents follow the form issued in Circular 32/2011/TT-BTC.
Many businesses miss or draft decisions in the wrong format, resulting in invalid notices.
This is the most common error, often found in:
Company name is abbreviated, misspelled or missing type (LLC, CP...).
Address not updated when business changes headquarters.
Wrong branch and head office tax codes.
This error makes it impossible for the tax authority to correctly identify the issuer, leading to the application being rejected from the beginning.
Some common errors:
Duplicate invoice symbol with previous notice.
Wrongly write the denominator symbol, for example confusing VAT invoice and sales invoice.
Registered quantity does not match attached invoice form.
Enter the start date of use before the date of notice.
These errors make it difficult for tax authorities to manage invoice numbers and are often required to be corrected.
Businesses may suffer from:
No application decision attached.
Document missing signature, red seal.
The content does not follow the form, for example, lacks legal basis or enforcement provisions.
At that time, the announcement of release was considered to have no legal basis.
Common errors are:
The attached invoice template does not have all required fields.
The information on the form is different from the information in the notice or tax information.
The presentation is different from the regulations (wrong font, layout...).
The tax authority will ask the business to edit the form and resubmit it from the beginning.
Errors in the issuance notice not only cause procedural inconvenience but also leave many consequences:
Rejected application : the business cannot issue invoices on time, affecting transactions, contracts and payment progress.
Time-consuming and costly : businesses have to edit and resubmit many times; in some cases, they even have to write an explanatory letter.
Risk of penalty : if issued incorrectly and used, the enterprise may be subject to administrative penalties according to Decree 125/2020/ND-CP.
Loss of reputation : partners and customers may be suspicious when invoices are canceled or changed continuously.
This is the mildest case. Businesses only need to:
Correct incorrect information.
Re-issue the new notice with appendix.
Resubmit via tax portal.
Quick procedure, no penalties.
This case is more complicated. The business must:
Create a notice to cancel a registered invoice.
Send a letter explaining the cause of the error.
Wait for the tax authority to agree to cancel, then create a new notice.
If no invoice has been issued, there will be no penalty, but the process will take longer.
This is the most serious situation. Businesses need to:
Proactively contact tax authorities for guidance.
Make adjustments, cancellations or replacements as required.
Accept the possibility of administrative penalties and cancel the entire batch of published invoices.
Check business information carefully : compare name, tax code, address with business registration certificate and data on the tax system.
Check invoice sample : check symbol, sample number, start date of use, registered quantity before sending.
Prepare a full application decision : use the standard form according to Circular 32/2011/TT-BTC, with valid signature and seal.
Use reputable software : legitimate e-invoice software often has automatic checking features, reducing the risk of errors.
Update legal regulations : regularly monitor new documents from the Ministry of Finance and General Department of Taxation to comply with current requirements.
Training accounting and tax staff : ensure that the person in charge understands the regulations correctly, avoiding incorrect entry or omission of information.
Notification of electronic invoice issuance is not only an administrative procedure, but also a prerequisite for the invoice to be used legally. Errors in this step can cause businesses to delay transactions, lose reputation and be subject to penalties.
By mastering the required content, understanding common errors and how to handle them, and proactively preventing them, businesses will avoid unnecessary trouble.
In the context of digitalization, combining standard management processes with reputable electronic invoice software solutions is the key to operating an effective, safe and legal financial and accounting system.
