[FREE] Download the latest invoice cancellation form 2024

In the course of doing business, businesses often face situations where they need to cancel invoices. In the article below, 1C Vietnam would like to introduce to businesses the latest invoice cancellation form in 2024, with the aim of helping the accounting department handle it quickly and in accordance with regulations.

1. What is invoice cancellation? What is invoice cancellation record?

According to Decree 123/2020/ND-CP, canceling an invoice means making one or more invoices and documents no longer valid. The electronic invoice cancellation record is a document recording the cancellation of the invoice before canceling the electronic invoice, a commitment between the seller and the buyer to not declare taxes on the canceled invoice.

2. Sample invoice cancellation form according to the latest Circular 78

Invoice cancellation form according to Circular 78/2021/TT-BTC, issued on September 17, 2021, regulating the cancellation of electronic invoices in case of errors in important information or when the provision of services is terminated after the invoice has been issued in advance. This form is an official document to record the cancellation of invoices and the commitment not to declare taxes on canceled invoices.

The sample minutes can be downloaded here: Sample invoice cancellation minutes according to Circular 78 [1C Vietnam] Mau-bien-ban-huy-hddt-theo-tt78.docx

3. Procedures for completing invoice cancellation minutes

To ensure that the invoice cancellation is carried out in accordance with regulations and avoid unnecessary legal risks, businesses need to strictly follow the procedures for completing the invoice cancellation minutes . This process includes the following specific steps:

3.1 Cases where a record of invoice cancellation is required

The invoice cancellation record is a document recording the correction of errors or other reasons leading to the cancellation of invoices, and at the same time committing not to declare taxes on these invoices. Pursuant to Article 7 of Circular 78/2021/TT-BTC, the electronic invoice cancellation record is applied in the following cases:

• Case 1: When the electronic invoice has errors in important information such as tax code, invoice value, tax rate, type of goods, the seller must cancel the electronic invoice according to regulations. In that case, the seller must notify the Tax Authority using Form No. 04/SS-HDDT.
• Case 2: In case of cancellation or termination of service provision after issuing prepaid invoices, the seller must also cancel the electronic invoice by notifying the tax authority according to Form No. 04/SS-HDDT. The accountant will then cancel the electronic invoice on the storage software and make a record of the invoice cancellation.

3.2 Invoice cancellation procedure

Individual business households do not need to form a council to cancel invoices. Instead, members sign the invoice cancellation minutes and commit to take legal responsibility if there are any errors.

Invoice cancellation documents include:

• Decision to establish an invoice cancellation council.
• Detailed inventory of invoices to be canceled: Model number, symbol, invoice name, quantity to be canceled,...
• Invoice cancellation form.
• Notification of invoice cancellation results: Symbol, number of canceled invoices, cancellation method, date and time of execution, invoice type.

3.3 Send invoice cancellation notice to relevant agencies

Businesses can submit invoice cancellation notices in two forms:

• Submit via HTKK software
• Pay directly to tax authorities

4. Distinguish between canceling and destroying invoices

Most people often confuse canceling an invoice with destroying an invoice. Here's how to differentiate:

• Invoice destruction makes the invoice disappear completely, no longer existing in the information system when the storage period expires.
• Canceling an invoice means making the electronic invoice no longer valid but still existing in the system, can be looked up and reviewed and can be performed multiple times.

With the invoice cancellation form provided by 1C Vietnam, businesses will easily complete administrative procedures quickly and accurately, while ensuring full compliance with legal regulations. Do not hesitate to download this free form to support your business. If you have any questions, please contact 1C Vietnam for timely advice and answers.