{"id":999959971,"date":"2021-08-06T11:28:23","date_gmt":"2021-08-06T04:28:23","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999959971"},"modified":"2026-06-03T23:41:15","modified_gmt":"2026-06-03T16:41:15","slug":"distinguish-between-deleted-invoice-and-canceled-invoice","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/distinguish-between-deleted-invoice-and-canceled-invoice\/","title":{"rendered":"Distinguish between cancellation and cancellation invoices"},"content":{"rendered":"<p style=\"text-align: justify;\">Detecting incorrect invoices, wrongly printed invoices, duplicates, etc., fill in the column \u201cdelete\u201d or \u201ccancel\u201d? There are many accountants who are still confused about how to correctly fill in the invoice usage report?<\/p>\n<p style=\"text-align: justify;\">Let&#039;s find out together!<\/p>\n<figure style=\"width: 1080px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2021\/08\/0408.png\" alt=\"Distinguish between cancellation invoice and deletion invoice\" width=\"1080\" height=\"1080\" title=\"\"><figcaption class=\"wp-caption-text\">Distinguish between cancellation and cancellation invoices<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/distinguish-between-deleted-invoice-and-canceled-invoice\/#1_Phan_biet_hoa_don_huy_va_hoa_don_xoa_bo\" >1. Distinguish between canceled invoices and deletion invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/distinguish-between-deleted-invoice-and-canceled-invoice\/#2_Cach_xu_ly_hoa_don_xoa_bo_Hoa_don_giay_va_Hoa_don_dien_tu\" >2. How to handle delete invoices: Paper Invoices and Electronic Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/distinguish-between-deleted-invoice-and-canceled-invoice\/#Bizzi_%E2%80%93_Giai_phap_cong_nghe_quan_ly_Hoa_Don_tu_dong_va_toan_dien\" >Bizzi \u2013 Automated and comprehensive Invoice management technology solution<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"1_Phan_biet_hoa_don_huy_va_hoa_don_xoa_bo\"><\/span>1. Distinguish between canceled invoices and deletion invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">On the Invoice Usage Report (BC26\/AC), businesses need to declare the number of DELETED, CANCELED and LOST invoices. It is necessary to distinguish between DELETE and CANCEL invoices as follows:<\/p>\n<ul style=\"text-align: justify;\">\n<li>REMOVED invoice: Wrongly written\/issued invoice, need to make a record of cancellation\/revocation\/adjustment<\/li>\n<li>CANCELED invoice: &quot;No longer used&quot; invoice, usually in cases where a business prints an invoice but has excess when closing, merging, etc., needs to make a cancellation record, have a council, and send it to the tax authority.<\/li>\n<\/ul>\n<figure style=\"width: 785px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2021\/08\/image-2.png\" alt=\"On the Invoice Usage Report (BC26\/AC), businesses need to declare the number of DELETED, CANCELED and LOST invoices.\" width=\"785\" height=\"554\" title=\"\"><figcaption class=\"wp-caption-text\">On the Invoice Usage Report (BC26\/AC), businesses need to declare the number of DELETED, CANCELED and LOST invoices.<\/figcaption><\/figure>\n<blockquote data-pm-slice=\"2 1 []\"><p>Therefore, in case NCC issues an invoice with incorrect information to the buyer and needs to replace it with a new invoice, the incorrect invoice is called a deleted invoice.<\/p><\/blockquote>\n<h2 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\"><span class=\"ez-toc-section\" id=\"2_Cach_xu_ly_hoa_don_xoa_bo_Hoa_don_giay_va_Hoa_don_dien_tu\"><\/span>2. How to handle delete invoices: Paper Invoices and Electronic Invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure style=\"width: 735px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2021\/08\/image.png\" alt=\"How to handle deleted invoices: Paper invoices\" width=\"735\" height=\"551\" title=\"\"><figcaption class=\"wp-caption-text\">How to handle deleted invoices: Paper invoices<\/figcaption><\/figure>\n<figure style=\"width: 744px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2021\/08\/image-1.png\" alt=\"How to process deleted invoices: Electronic invoices\" width=\"744\" height=\"553\" title=\"\"><figcaption class=\"wp-caption-text\">How to process deleted invoices: Electronic invoices<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">*Note here, the business makes a record of canceling the electronic invoice, but this invoice is actually still a deleted invoice and needs to be declared in the deleted invoices section.<\/p>\n<p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">According to Circular 32\/2011\/TT-BTC guiding Decree 51\/2010\/ND-CP (Decree 51\/2010\/ND-CP expires on November 1, 2020), it stipulates:<\/p>\n<p style=\"text-align: justify;\">Article 9. Handling of created e-invoices<\/p>\n<ol style=\"text-align: justify;\">\n<li>In case an electronic invoice has been created and sent to the buyer but the goods or services have not yet been delivered or an electronic invoice has been created and sent to the buyer, the seller and the buyer have not declared tax, if errors are detected. Cancellation can only be done with the consent and confirmation of the seller and buyer. Cancellation of electronic invoices takes effect according to the deadline agreed upon by the participating parties. Canceled electronic invoices must be stored for search by competent state agencies.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">The seller shall make a new e-invoice under the provisions of this Circular to send to the buyer. The new e-invoice must have the words &quot;this invoice replaces invoice number..., symbol, send date and time&quot;. year.<\/p>\n<ol style=\"text-align: justify;\">\n<li>In case an invoice has been prepared and sent to the buyer, goods have been delivered, services have been provided, the seller and buyer have declared taxes, and errors are later discovered, the seller and buyer must make a written agreement. There are electronic signatures of both parties clearly stating the errors, and the seller issues an electronic invoice to correct the errors. The following electronic invoice clearly states the adjustment (increase, decrease) in quantity of goods, selling price, value-added tax rate, value-added tax amount for electronic invoice number..., symbol... Basis In the adjusted electronic invoice, the seller and buyer make adjusted declarations according to the provisions of law on tax management and current invoices. Adjustment invoices cannot record negative numbers (-).<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">Above is information on how to distinguish and handle between Deleted Invoices and Cancellation Invoices. Grasp this information to avoid unnecessary errors, Accountants<\/p>\n<figure style=\"width: 1108px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2021\/03\/mockup-macbook_bizzi-min.png\" alt=\"Bizzi - Automated and comprehensive Invoice management technology solution\" width=\"1108\" height=\"681\" title=\"\"><figcaption class=\"wp-caption-text\">Bizzi \u2013 Automated and comprehensive Invoice management technology solution<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bizzi_%E2%80%93_Giai_phap_cong_nghe_quan_ly_Hoa_Don_tu_dong_va_toan_dien\"><\/span><a href=\"https:\/\/bizzi.vn\/\">Bizzi<\/a> \u2013 Automatic and comprehensive Invoice management technology solution<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>Automatically extract, check the validity of Invoices.<\/li>\n<li>Reduce 80% time to process incoming e-invoices.<\/li>\n<li>Manage and store invoices efficiently and scientifically.<\/li>\n<\/ul>\n<p><strong>Follow Bizzi to quickly receive the latest information:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Facebook:<a href=\"https:\/\/www.facebook.com\/bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">\u00a0https:\/\/www.facebook.com\/bizzivietnam<\/a><\/li>\n<li aria-level=\"1\">Linkedin:\u00a0<a href=\"https:\/\/www.linkedin.com\/company\/bizzi-vietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.linkedin.com\/company\/bizzi-vietnam<\/a><\/li>\n<li aria-level=\"1\">Youtube:\u00a0<a href=\"https:\/\/www.youtube.com\/@bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.youtube.com\/@bizzivietnam<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>If you discover an incorrect invoice, a wrongly printed invoice, a duplicate invoice, etc., should you fill in the \u201cdelete\u201d or \u201ccancel\u201d column? There are many accountants\u2026<\/p>","protected":false},"author":1,"featured_media":999959991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999959971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999959971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999959971"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999959971\/revisions"}],"predecessor-version":[{"id":999981028,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999959971\/revisions\/999981028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999959991"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999959971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999959971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999959971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}