Question:
If the buyer cancels the invoice 71 hours after validation, and the seller is unable to proceed with the cancellation due to a public holiday, what further action should be taken?
Answer: In the scenario where the buyer requests cancellation of the e-invoice at 71 hours after validation, and the seller is unable to proceed with the Acceptance of the cancellation due to a public holiday, the seller would not be able to cancel the e-invoice after the 72-hour window has elapsed.
According to the e-Invoice Guideline (Version 2.1):
“If the Supplier did not accept the request for rejection initiated by the Buyer (or did not proceed to cancel the said e-Invoice), no cancellation would be allowed after the 72 hours have elapsed. Any amendment thereon would require a new e-Invoice (e.g., credit note, debit note or refund note e-Invoice) to be issued.”
Therefore, once the 72-hour timeframe has passed, the seller must issue a new e-invoice, such as a credit note, debit note, or refund note e-invoice, to make any necessary adjustments to the transaction.
It is important for both the buyer and seller to be aware of the strict 72-hour window for cancellation or rejection of e-invoices and to plan accordingly, especially around public holidays or other periods when normal business operations may be disrupted.
如果买方在验证后 71 小时要求取消电子发票，而卖方因公众假期无法接受取消，卖方将无法在 72 小时窗口过后取消电子发票。
根据电子发票指南（2.1 版）：
“如果供应商不接受买方提出的拒绝请求（或没有取消上述电子发票），则在 72 小时后不得取消。任何修改都需要开具新的电子发票（如 DN、CN 或 RN 电子发票）”。
因此，72 小时时限一过，卖方就必须开具新的电子发票，如 DN、CN 或 RN (退款通知单) 电子发票，以便对交易进行必要的调整。
买方和卖方都必须了解取消或拒绝电子发票的 72 小时严格时限，并制定相应的计划，尤其是在公共节假日或其他正常业务运营可能中断的时期。
