For Simplified Tax Invoices, what should be done if the reporting fails after issuing the invoice to the buyer?
In case of Simplified Tax Invoices, if the reporting fails, then the taxpayer must correct the error from to prevent it from happening on subsequent documents. The error in rejected document can be rectified and a new document can be submitted for Reporting. As the invoice would have already been issued to customer, there is no need to issue another invoice (in most cases customer may not be available to share the invoice again and therefore such a requirement would be impractical). Transaction should be included in monthly or quarterly VAT return submission. Intention is not to stop B2C transactions for technical failures or errors in XML documents.