When is the deadline for submitting the Form 04/SS-HDDT on notification of erroneous invoices in Vietnam? How much is the penalty for late submission of Form 04/SS-HDDT?

When is the Form 04/SS-HDDT on notification of erroneous invoices used in Vietnam?

Form 04/SS-HDDT is the notification form of erroneous invoices as stipulated in Annex IA issued with Decree 123/2020/ND-CP.

Form 04/SS-HDDT is used in cases specified in Article 19 of Decree 123/2020/ND-CP as follows:

- The case where the seller discovers that an e-invoice has been issued with a tax authority's code but not yet sent to the buyer and contains errors (Invoice cancellation).

- The case where there is an error in the name, address of the buyer but not the tax code, and other contents are correct.

- The case of issuing a new e-invoice under Decree 123/2020/ND-CP replacing an invoice already issued under Decree 51/2010/ND-CP.

- The case of responding to a review notification form 01/TB-RSDT sent by the tax authority.

Download Form 04/SS-HDDT here: Download

What is the deadline for submitting the Form 04/SS-HDDT on notification of erroneous invoices in Vietnam?

The submission deadline for Form 04/SS-HDDT depends on the following two cases:

(1) In case the seller discovers the error and sends a notification to the tax authority:

According to Point a Clause 1 Article 7 Circular 78/2021/TT-BTC on handling e-invoices when errors occur, as follows:

Handling of e-invoices, a summary of e-invoice data sent to tax authorities with errors in some cases

1. For e-invoices:

a) In case the e-invoice has errors and needs to be reissued with a tax authority's code or the erroneous e-invoice needs to be handled by adjustment or replacement according to Article 19 of Decree 123/2020/ND-CP, the seller can choose to use Form 04/SS-HDDT in Annex IA issued with Decree 123/2020/ND-CP to notify the adjustment for each erroneous invoice or notify the adjustment for multiple erroneous e-invoices and submit the notification using Form 04/SS-HDDT to the tax authorities at any time but no later than the last day of the period for value-added tax declaration in which the adjusted e-invoice arises;

b) In case the seller issues an invoice when receiving payment in advance or during service provision as per Clause 2 Article 9 of Decree 123/2020/ND-CP and then needs to cancel or terminate service provision, the seller must cancel the issued e-invoice and notify the tax authority using Form 04/SS-HDDT in Annex IA issued with Decree 123/2020/ND-CP;

c) In case the e-invoice with errors has been handled by adjustment or replacement as per Point b Clause 2 Article 19 of Decree 123/2020/ND-CP, and later found to still contain errors, subsequent handling will follow the method initially applied when the error was first corrected;

...

Thus, if the seller discovers the error, they must submit the e-invoice error notification using Form 04/SS-HDDT to the tax authority no later than the last day of the period for value-added tax declaration where the adjusted e-invoice arises.

Example: An invoice dated November 1, 2024, with a code from the tax authority, was found to have errors on November 10, 2024, requiring the submission of Form 04/SS-HDDT; the deadline for sending the 04/SS-HDDT notification to the tax authority is November 30, 2024 (for monthly declaration) or December 31, 2024 (for quarterly declaration).

(2) In case the tax authority discovers the error and sends a notification to the seller

If the tax authority discovers invoice errors, they will notify the seller with form 01/TB-RSDT to review the invoice.

In this scenario, the seller must recheck and submit the e-invoice error notification using Form 04/SS-HDDT to the tax authority within the period specified in Notification 01/TB-RSDT.

When is the deadline for submitting the Form 04/SS-HDDT on notification of erroneous invoices in Vietnam? How much is the penalty for late submission of Form 04/SS-HDDT? (Image from the Internet)

How much is the penalty for late submission of Form 04/SS-HDDT in Vietnam?

According to Article 29 Decree 125/2020/ND-CP (corrected by Clause 2 Official Dispatch 29/CP-KTTH of 2021) on penalties for late submission of notifications regarding invoices (late submission of Form 04/SS-HDDT) as follows:

- A warning is issued for late submission of notifications or reports on invoices from 1 to 5 days after the deadline, provided there are mitigating circumstances.

- A fine of VND 1,000,000 to VND 3,000,000 for late submission from 1 to 10 days after the deadline.

- A fine of VND 2,000,000 to VND 4,000,000 for late submission to the tax authority from 11 to 20 days after the deadline.

- A fine of VND 4,000,000 to VND 8,000,000 for late submission to the tax authority from 21 to 90 days after the deadline.

- A fine of VND 5,000,000 to VND 15,000,000 when submitting notifications and reports to the tax authority 91 days or more after the deadline.

Note:

- Acts of violation related to the making and sending of notifications and reports on invoices as stipulated in Articles 23, 25 of Decree 125/2020/ND-CP shall not apply Article 29 of Decree 125/2020/ND-CP in the handling of administrative violations.

- The fines mentioned are applicable to organizations. For violations by individuals, the fine is 50% of that for organizations.

- In addition to monetary fines, violators must implement remedial measures: to make and submit notifications and reports on invoices concerning the acts stipulated in Point b Clause 2 and Point b Clause 5 Article 29 of Decree 125/2020/ND-CP.