When the receipt/bill is issued incorrectly by the billing device, the taxpayer is obligated to void that receipt/bill with the same billing device.
You can VOID it by issuing a new receipt/bill with negative values. For example:
First receipt/bill:
Receipt no.1
————
Qty Amount
————
100 1000
————
Now you need to issue a VOID receipt/bill to cancel receipt/bill no.1:
Receipt/bill no.2
————
Qty Amount
————
-100 -1000
————
Note: VOID no.1
————
Now you can issue a new receipt/bill:
Receipt/bill no.3
————
Qty Amount
————
99 950
————
The taxpayer needs to sign elements of the receipt/bill electronically, and send it to the Tax Administration using the internet connection. The Tax Administration checks if all necessary receipt/bill elements have been submitted and whether the receipt/bill has been signed with a valid digital certificate. If all conditions are fulfilled, Tax Administration sends a message to the taxpayer using internet connection about the receipt/bill void. After that, the taxpayer can void the receipt/bill, and do an automated VAT collection on the correct receipt/bill. If all the conditions are not fulfilled, Tax Administration sends a message about declining the receipt/bill void, and then the entire process must be repeated.
In case a wrong number was on the receipt/bill, a credit card was declined or similar, then an automated VAT collection is required for three documents: the first receipt/bill, receipt for the receipt/bill void with a negative sum of the first receipt/bill and the correct receipt/bill. Thereat, every receipt/bill has a new number, which traceability is established with an internal act.
If the receipt/bill void is followed by a refund made in cash, it is possible to make a VAT collection with the receipts/bills in the negative amount. In the case of billing the service before the party comes, it is necessary to issue and make an automate VAT collection of the receipt/bill for a down payment. After the service is delivered, you need to issue a final receipt/bill which amounts total service, and the down payment receipt/bill needs to be canceled as explained above.
