How does an accountant handle name and address change invoices when they discover an incorrect business name and address or a change in business location?
Invoice is an important accounting document of the enterprise. When the enterprise wants to change the company name or business address… can the VAT invoices that have been printed and previously notified for use still be used and how to handle those invoices? Please follow the article below with MISA meInvoice.
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1. Change the name and address of the Company but do not change the tax code and tax authority
In case the Company still wants to continue
using previously printed invoices
1.2 In case the Company does not want to use the printed invoice with the old name and address
2. Change of business name, address and tax code – direct tax authority
2.1 Instructions for handling invoices with iraq telegram data name and address changes at the tax authority:
2.2 Instructions for handling invoices with name and address changes at the tax authority where the transfer is made:
1. Change the name and address of the Company but do not change the tax code and tax authority
After completing the procedures to change the business name and address with the Department of
Planning and Investment, there are 2 cases that may occur
1.1 In case the Company still wants to should we worry when crypto crashes? continue using previously printed invoices
According to Article 9 of Circular 39/2014/TT-BTC: For invoices that have been notified for issuance to the tax authority with the Company Name and address printed on the invoice, the Company shall perform the following steps:
Step 1 : Use a square stamp to stamp the new atb directory Name and Address next to the Name and Address printed on the invoice.
Step 2: Make a notice of information adjustment in the Invoice Issuance Notice to the direct tax authority according to form 3.13, appendix 3 issued with Circular 39/2021/TT-BTC and use the invoice immediately.
This notification can be done on HTKK software
and sent online or in hard copy.
If you do it on the software, go to the Invoice section, select Adjustment Notice (TB04/AC) to make and send it to the tax authority.
For unissued invoices that need to be used again, the Enterprise still carries out normal issuance procedures when there is a need to use them according to regulations and stamps the new name and address next to the Name and Address printed on the invoice.
invoice processing change name and address 2
Create a Notice of information adjustment on HTKK software
See more: How to install and use the latest HTKK software
Note: If the Enterprise uses electronic invoices, the procedure is as follows:
Step 1 : Prepare the Information Adjustment Notice (TB04/AC) as above to send to the direct tax authority.
