Important announcement of the Tax Administration
Notable to all legal entities
Considering that other legal entities, except for legal entities subject to Article 16 of the Value Added Tax Law approved in 1400, from 1/1/1402, will be required to comply with the provisions of the Law on Store Terminals and the Taxpayer System and issue electronic invoices and send them to the Taxpayer System. It is recalled that for the purpose of electronic invoicing, an information field entitled the subject of electronic invoicing has been considered, which includes the following:
Main electronic bill of sale:
It is the first electronic invoice that is issued and sent to Modian system after each transaction.
Corrected electronic invoice:
If, after issuing the original invoice, there is a need to modify the information items of the invoice, other than the main information items related to the buyer, including: economic number, national ID/national number/civil partnership ID/inclusive code of non-Iranian nationals of the buyer and such information related to the item of goods/ If the service includes: product/service ID, the issuer of the electronic invoice must issue a new invoice containing the unique tax number of the reference invoice and send it to the taxpayer system. In the amended bill, all the information of the reference electronic bill along with its amendments are included. If this invoice is of the first type, like the original invoice, it needs the approval of the buyer, otherwise it does not need to be approved.
Canceled electronic invoice:
If, after issuing the original sales invoice or amended invoice, the main information items related to the buyer, including: economic number, as well as the product/service identifier and the date of the invoice, are changed, and based on positive documents and documents, the transaction is not fulfilled, the seller will issue The canceled electronic invoice contains the unique tax number of the reference electronic invoice and sends it to the taxpayer system. Then, the reference electronic invoice in Modian system is considered invalid.
After canceling the electronic invoice, it is not possible to issue a revised electronic invoice for that invoice. The condition for canceling the electronic invoice is not to use it in business affairs and tax filing.
Electronic invoice of return from sales:
If after issuing the electronic invoice, a part of the subject of the transaction, goods/services (by the buyer) is returned, the seller will proceed to issue the returned electronic invoice. Sales return invoice can be issued for original and modified invoices.
It is worth noting that in the case that a sales return invoice is issued for the original electronic invoice, the unique tax number of the original invoice must be recorded in the sales return invoice as the reference invoice number. If a new sales return invoice is issued for this invoice, its number will be used as a unique reference tax number in the new electronic invoice. Each reference tax number is used only once.
The details of the subject and items of the bill, the specifications and validation criteria of each item of information are available in the electronic invoicing instruction document at the address of Intamedia.ir, department of store terminals and taxpayer system, department of regulations, instructions and related software.