In addition to daily bookkeeping and bookkeeping, invoices and vouchers of enterprises also need unified management by financial personnel. Because there are too many work items involved, it is inevitable that accountants will make mistakes in issuing invoices. What should they do once they encounter such problems? How to deal with it specifically?

First, the amount, tax is more or less.

If you find that the amount on the invoice is overpaid or underpaid when you receive the invoice, you must contact the seller in time and issue a new invoice correctly. In this case, the buyer has full obligation and responsibility to return the wrong invoice.

As for the specific handling method, the buyer needs to stamp or mark "invalid" on the original wrong invoice, and understand the information of the cause of the error, and ask the other party to reissue the correct invoice.

The amount is wrong, but both parties have records.

In the case that the amount on the invoice is wrong, both parties or one party has already carried out relevant accounting treatment. What should we do about this problem?

For this kind of problem, accountants need not panic, and the handling method is simple. Now that it has been recorded, ask the other party to fill in a basket of special invoices according to the difference, and indicate the situation on the invoices.

Three. The invoice amount is over-filled, and both parties or one party has done financial treatment.

This problem can be dealt with in two situations. If the seller does the financial treatment, but the buyer doesn't, then the buyer needs to return the original wrong invoice to the seller and ask the seller to issue the correct invoice again, and the date needs to be filled in again.

For those who have already made financial treatment, the buyer needs to apply to the local tax authorities for "sales refund discount" and obtain a red-ink invoice to deduct the sales amount.

Fourth, the filling of invoice information is not standardized.

For only the information on the invoice is not standardized and the amount is correct, the buyer only needs to return the original wrong invoice and then ask the seller to reissue the invoice that meets the specified requirements. The invoice date also needs to be filled in again, and the words "reopened" should be marked on the invoice, and then the original invoice should be marked "invalid".