It is reported that an accountant received an invoice in July, and then certified it. On August 2, he declared the input tax normally, and then the tax bureau informed the invoice that it was invalid, so that the input tax could be transferred out. Only when he called the seller did he know that they accidentally invalidated the invoice in the system.

The value-added tax has been declared in July. What should I do now?

In this case, the other party should have issued the invoice in July, and the paper invoice was given to you, and you passed the certification. However, the seller can void the electronic data in the tax control system in the month when the invoice was issued.

Obviously, the seller's voiding behavior is non-compliant, because we know that the invoices that are voided in the current month need to be collected in a row to meet the voiding conditions.

The seller's invalidation behavior is also found to be careless, which is understandable. Sometimes, improper operation by newcomers may lead to accidental invalidation.

At present, after comparing the audit function of the new system for issuing VAT invoices, it will soon be found that the invoices are invalid invoices for authentication. At this time, the system will prompt and notify the competent tax authorities of the buyer to conduct an investigation, and this will give you the notice of your competent bureau to transfer out.

Apply to modify the July declaration form, and apply for the transfer-out of input tax. At the same time, both the deduction copy and the invoice copy will be returned to the seller, so that the seller can re-issue the invoice, and after receiving the invoice, it can be deducted again according to normal procedures.

In terms of accounting treatment, since the accounting period in July has passed, the accounting in July can be adjusted in August, that is, the input and output entries can be made in August.

Debit: Expense/Cost Account

Loan: Taxes payable-VAT payable-Input tax transferred out.

After the newly obtained invoice is deducted in August, an input tax will be added.

Borrow: Taxes payable-VAT payable-input tax.

Credit: Expense/Cost Account

In this way, the input tax account is consistent with the declaration form. As for the monthly difference between the declaration and the account, it belongs to the normal reconciliation difference, so please note it for future reference.

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