Properties of Office Lease Invoice

The issuance of office lease invoices will be done by the lessor. So when is the time to issue the office rental invoice? When issuing an office rental invoice, what issues should the lessor need to pay attention to?
Properties of Office Lease Invoice
Legality
Legality, in the simplest terms, must comply with the current and promulgated provisions of the Law. In terms of origin, the invoice form must be issued by the Ministry of Finance. Or invoices printed by enterprises themselves according to the regulations of the Government and the Ministry of Finance. All regulations on printing, issuance, management, and use of invoices are strictly complied with. Do not accept forged invoices or self-created invoices of enterprises that have not yet announced their issuance.
All invoices that do not guarantee legitimacy will have no legal recognition, meaningless. People operating in the field of office leasing need to be aware of this legitimacy, not only with invoices but with all documents.
Rationality
In addition to complying with the right time to issue office lease invoices or caring about the legitimacy of the invoice, businesses need to care about reasonableness. All content of goods, services, and amounts … related to office leasing need to be specified in the invoice.
In particular, it is necessary to correspond to the production and business activities of the companies, which can be justified and justified. If a company deals in real estate, the invoice must also match the registered business segment. The purpose of the invoices is to serve the production and business activities of the enterprise.
Validity
Validity is very important for all types of invoices, especially office lease invoices. There are immutable principles and regulations on how to make and record information on invoices.
Some common mistakes that businesses often make when making invoices are as follows:
- Arbitrary use of ink on invoices is faded ink, pencil ink, or red ink.
- Fill in or print the wrong information of invoice date, business name, company tax code, and company address.
- Information such as quantity, unit price, total amount, tax rate, tax amount, etc. have deviations from reality, especially the big money numbers.
- Missing or incorrect name, the signature of seller/buyer or lessor/tenant in the invoice.
- The invoice is not stamped by the lessor/seller.
Note when issuing office lease invoices
When writing an invoice, there are basic errors in the content shown on the invoice as follows:
- Leave blank or forget to write the date of the VAT invoice;
- Enter the wrong name of the unit compared to the business registration of the buyer or the wrong address of the buyer or the tax code of the purchaser;
- The goods’ names and codes are not correct with the goods’ information;
- Do not cross out the blank tax code boxes on the invoice. Tax codes usually have 13 boxes. If it is not a dependent branch, the tax identification number consists of 10 numbers;
- The accountant incorrectly records the amount and unit price on the invoice compared to the actual goods purchased and sold;
- Accountants record the amount in numbers and the amount in words differently;
- Do not cross the blanks or cross out all the blanks in the description, quantity, unit price, and amount on the invoice. If not crossed out, it will easily lead to being added, inserting additional content to falsify information on the invoice;
- Enter incorrectly or forget the VAT rate number;
- The currency stated on the invoice is not Vietnam dong;
- Do not cross out the VAT rate box for goods and services that are not subject to VAT;
- Do not stamp the company;
- The invoice lacks the signature of the buyer when buying directly;
- The ink used on invoices is not in accordance with regulations such as faded ink, pencil ink, and red ink.
- Calculation of the wrong amount: quantity, unit price, total amount, tax rate, tax amount…
In order to issue the correct invoice to the customer, when writing the invoice, the following should be kept in mind:
- When filling in the information about the buyer as well as the information about the purchased goods, the accountant or the seller must be careful and check the correct information before making the invoice;
- The blank or redundant parts must be crossed out and not left out;
- Before delivering the invoice to the buyer, the seller or accountant must check all the information on the invoice and the seller’s signature, seal, and signature of the business representative.
You can read the previous article here: Time to Issue Office Lease Invoice
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