ISSUING ELECTRONIC INVOICES FOR RETURNED GOODS

ISSUING ELECTRONIC INVOICES FOR RETURNED GOODS

According to Official letter No. 4511/TCT-CS dated October 11, 2023, in case the seller receives partially or fully returned goods, the seller will be issued an invoice to reduce or replace the issued invoice.

Compared to previous regulations, the buyer must issue an invoice in case of returning goods. From the Enterprises use electronic invoices according to Decree 123/2020/ND-CP, the seller will issue an invoice in case the goods are returned.

It can be seen that the seller issues an invoice in case the goods are returned is suitable for checking and comparing the declaration of goods, services sold and purchased on the VAT declaration with the electronic invoices data from tax authorities.

Content of official dispatch 4511/TCT -CS dated October 11, 2023.