Vietnam: Shall the seller issue a new e-invoice if the name and address of the buyer are incorrect?

Vietnam: Shall the seller issue a new e-invoice if the name and address of the buyer are incorrect?

Based on Clause 2 Article 19 of Decree 123/2020/ND-CP, the regulation is as follows:

Handling invoices with errors

1. In cases where the seller discovers that an e-invoice with a tax authority code issued but not yet sent to the buyer contains errors, the seller shall notify the tax authority using Form No. 04/SS-HDDT Appendix IA issued with this Decree to cancel the erroneous coded e-invoice. The seller then issues a new e-invoice, digitally signs it, and sends it to the tax authority to have a new code issued to replace the erroneous invoice before sending it to the buyer. The tax authority will cancel the erroneous coded e-invoice stored in its system.

2. In cases where an e-invoice with or without a tax authority code has been sent to the buyer and either party discovers it contains errors, the following actions apply:

**a) If the error concerns only the buyer's name and address, but the tax code and all other details remain correct, the seller shall notify the buyer about the invoice error and is not required to issue a new invoice. The seller must inform the tax authority of the erroneous e-invoice using Form No. 04/SS-HDDT, Appendix IA issued with this Decree, except when the erroneous e-invoice without a tax authority code has not yet been sent to the tax authority.

b) In cases of errors involving the tax code; amounts stated on the invoice, tax rates, tax amounts, or incorrectly described good specifications, the seller may choose one of the following electronic invoicing options:

b1) The seller issues an adjustment e-invoice to correct the erroneous invoice. If the seller and buyer agree to draft a written agreement before issuing the adjustment invoice for the erroneous invoice, they shall create a document detailing the error, and then the seller issues an adjustment e-invoice.

The adjustment e-invoice must include the statement “Adjusting for invoice Form No... symbol... number... dated...”.

b2) The seller issues a new e-invoice to replace the erroneous e-invoice unless there is an agreement between the seller and buyer to create a written agreement before issuing a replacement invoice for the erroneous one. They issue the document specifying the errors, after which the seller issues a new e-invoice to replace the erroneous invoice.

The new replacement e-invoice must include the statement “Replacing invoice Form No... symbol... number... dated...”.

The seller digitally signs the new adjustment or replacement e-invoice before sending it to the buyer (for those using e-invoices without a tax authority code) or sending it to the tax authority for new code issuance for the new invoice to send to the buyer (for those using e-invoices with a tax authority code).

c) For the aviation industry, invoices for exchanges or refunds of transport documents are considered adjustment invoices and do not require the phrase “Adjusting increase/decrease for invoice Form No... symbol... date...”. Air transport companies are allowed to issue their invoices for cases of refund, exchange of transport documents issued by agents.

3. If the tax authority finds errors in e-invoices with or without tax authority codes, it shall notify the seller using Form No. 01/TB-RSDT, Appendix IB issued with this Decree for the seller to verify the error.

According to the deadline stated on Form No. 01/TB-RSDT, Appendix IB, the seller must notify the tax authority using Form No. 04/SS-HDDT, Appendix IA of this Decree of the verification of the erroneous e-invoice.

If the seller fails to notify the tax authority by the deadline on Form No. 01/TB-RSDT, Appendix IB, the tax authority will send a second notification to the seller. If the seller still fails to comply after the second notification, the tax authority may proceed to conduct a verification on the use of e-invoices.

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Thus, according to the above provision, when a business sells goods and issues an e-invoice with incorrect buyer name and address, it is not necessary to issue a new invoice.

Vietnam: Shall the seller issue a new e-invoice if the name and address of the buyer are incorrect? (Image from Internet)

Which form does the tax authority use to notify about receiving and processing erroneous invoices in Vietnam?

Based on Clause 2 Article 19 of Decree 123/2020/ND-CP, the regulation is as follows:

Handling invoices with errors

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4. Within 01 working day, the tax authority shall notify the receipt and processing results using Form No. 01/TB-HDSS, Appendix IB issued with this Decree. Canceled e-invoices are void but can still be stored for reference.

Thus, the tax authority uses Form No. 01/TB-HDSS to notify the receipt and processing of erroneous invoices. Download.

What are the regulations for handling issues related to authenticated e-invoices?

Based on Article 20 of Decree 123/2020/ND-CP, the regulations are as follows:

- In case a seller of goods or service provider using authenticated e-invoices encounters an incident that renders the use of authenticated e-invoices impossible, they should contact the tax authority or service provider for assistance in handling the issue. During the issue resolution period, if the seller needs to use authenticated e-invoices, they can approach the tax office to issue such invoices.

- If the code issuance system of the tax authority encounters issues, the General Department of Taxation implements technical solutions to switch to a backup system and must notify on the electronic portal of the department about such incidents. The department may select qualified service providers for e-invoice code issuance if the tax system encounters issues.

In cases where the tax system issue is unresolved, the tax authority may provide printed invoices to some entities for use. Once the issue is fixed, the tax authority must inform entities to resume using authenticated e-invoices within 02 working days from the notice date. Entities must report the use of printed invoices purchased from the tax authority following Form No. BC26/HDG, Appendix IA issued with this Decree.

- If service provider infrastructure issues arise, the service provider must inform sellers, coordinate with the General Department of Taxation for prompt support, and resolve issues swiftly to assist sellers in issuing e-invoices to the tax authority for code issuance quickly.

- If the electronic portal of the General Department of Taxation encounters technical issues preventing the receipt of non-coded e-invoice data, the department has the responsibility to inform on its electronic portal. During this time, organizations, enterprises, and service providers should temporarily withhold transferring non-coded invoice data to the tax authority.

Within 2 working days from the announcement that the electronic portal of the General Department of Taxation is back to normal, organizations and enterprises providing e-invoice services must transfer invoice data to the tax authority. Sending e-invoice data post-announcement of the system malfunction is not considered delayed invoice data submission.