Where to download the form of correction invoices in Vietnam in 2024? What are cases of issuing a correction invoice?

Where to download the form of correction invoices in Vietnam in 2024?

Currently, the correction invoices with errors is divided into two cases:

- Case 1: If mutually agreed upon by the parties, there are no specific regulations concerning the form for amending electronic invoices. However, based on the provisions of Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC, businesses can refer to the following sample correction invoicess in the following specific cases:

+ Amendment report form for invoices with incorrect unit pricing Download

+ Amendment report form for invoices with incorrect buyer's tax identification number Download

+ Amendment report form for invoices with incorrect buyer's address Download

+ General amendment report form Download

- Case 2: Amending electronic invoices with errors due to issuance under old regulations:

The amendment report form for electronic invoices with errors in this case is form 04/SS-HDDT issued with Decree 123/2020/ND-CP

Download form 04/SS-HDDT

Where to download the form of correction invoices in Vietnam in 2024? What are cases of issuing a correction invoice? (Image from Internet)

What are cases of issuing a correction invoice in Vietnam?

a correction invoice is made in the following cases:

Case 1: Electronic invoice with errors has been sent to the buyer

Based on point b, clause 2, Article 19 of Decree 123/2020/ND-CP regarding the handling of invoices with errors as follows:

Handling invoices with errors

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2. In case the electronic invoice with the tax authority's code or the electronic invoice without the tax authority's code has been sent to the buyer, but the buyer or seller discovers errors, the handling is as follows:

...

b) In case of errors: tax code; errors in the amount recorded on the invoice, errors in tax rate, tax amount, or goods recorded on the invoice not meeting specifications or quality, one of the following two options for using electronic invoices can be chosen:

b1) The seller issues an electronic invoice to amend the invoice with errors. In case the seller and buyer agree to make an agreement document before issuing an amendment invoice for the invoice with errors, the seller and buyer make an agreement document clearly stating the errors, then the seller issues an electronic invoice to amend the invoice with errors.

The electronic invoice amending the electronic invoice with errors must have the line “Adjustment for invoice Model number... symbol... number... date... month... year”.

b2) The seller issues a new electronic invoice replacing the electronic invoice with errors, except where the seller and the buyer agree to prepare an agreement document before issuing a replacement invoice for the invoice with errors, and the seller and the buyer prepare an agreement document clearly stating the errors, then the seller issues a new electronic invoice replacing the invoice with errors.

The new electronic invoice replacing the electronic invoice with errors must have the line “Replacement for invoice Model number... symbol... number... date... month... year”.

The seller signs electronically on the new electronic invoice adjusting or replacing the electronic invoice with errors, then the seller sends it to the buyer (for cases using an electronic invoice without the tax authority's code) or to the tax authority to obtain a code for the new electronic invoice to send to the buyer (for cases using an electronic invoice with the tax authority's code).

According to the above regulations, a correction invoice is not a mandatory document but is only prepared when the seller and buyer agree to make a report before issuing an amendment/replacement invoice, a report stating the errors of the issued invoice must be made, after which an amendment/replacement invoice for the invoice with errors must be issued.

Case 2: Issuing an invoice under old regulations and has been sent to the buyer

Based on clause 6, Article 12 of Circular 78/2021/TT-BTC as follows:

- From the time enterprises, organizations, households, and individual businesses use electronic invoices according to the provisions of Decree 123/2020/ND-CP and regulations in Circular 78/2021/TT-BTC, if an error is detected on invoices issued under Decree 51/2010/ND-CP, Decree 04/2014/ND-CP have errors, the seller and the buyer must make an agreement document stating the errors, the seller must notify the tax authority using Form 04/SS-HDDT issued with Decree 123/2020/ND-CP, and issue a new electronic invoice (with or without the tax authority's code) to replace the invoice with errors.

- The electronic invoice replacing the issued invoice with errors must have the line “Replacement for invoice Model number... symbol... number... date... month... year”. The seller signs electronically on the new electronic invoice replacing the issued invoice with errors (the invoice issued under Decree 51/2010/ND-CP, Decree 04/2014/ND-CP) to send to the buyer (for cases using an electronic invoice without the code) or the seller sends it to the tax authority to obtain a code for the electronic invoice replacing the issued invoice (for cases using an electronic invoice with the tax authority's code).

How does the tax authority handle erroneous e-invoices in Vietnam?

According to clause 3, Article 19 of Decree 123/2020/ND-CP, in case the tax authority discovers errors in electronic invoices with or without the tax authority's code, the handling is as follows:

- The tax authority notifies the seller using Form 01/TB-RSDT Download Appendix IB issued with Decree 123/2020/ND-CP for the seller to check the errors.

- Within the notification period on Form 01/TB-RSDT, the seller must notify the tax authority using Form 04/SS-HDDT about the checking of the issued electronic invoice with errors.

- If the notification period on Form 01/TB-RSDT ends without the seller notifying the tax authority, the tax authority will continue to notify the seller a second time using Form 01/TB-RSDT. If the second notification period on Form 01/TB-RSDT ends and the seller has not notified, the tax authority will consider transitioning to an inspection case regarding the use of electronic invoices.