What are the regulations on handling of erroneous e-invoices in cases where the value specified in the invoice is wrong in Vietnam?
What are the regulations on handling of erroneous e-invoices in cases where the value specified in the invoice is wrong in Vietnam?
Based on Point e, Clause 1, Article 7 of Circular 78/2021/TT-BTC, regulations on handling of erroneous e-invoices in cases where the value specified in the invoice is wrong in Vietnam are as follows:
Handling of erroneous e-invoices and e-invoice datasheets sent to tax authorities in Vietnam
1. For electronic invoices:
e) Specifically regarding errors in the value on the invoice: adjust increase (recorded as positive), adjust decrease (recorded as negative) in accordance with the actual adjustment.
In the case of an error in the content of value on the electronic invoice, adjust the increase (recorded as positive), adjust the decrease (recorded as negative) in accordance with the actual adjustment.
What are the regulations on handling of erroneous e-invoices in cases where the value specified in the invoice is wrong in Vietnam? (Internet image)
What are the regulations on handling of erroneous e-invoices which have not been sent to buyers in Vietnam?
Based on Clause 1, Article 19 of Decree 123/2020/ND-CP, the handling of erroneous e-invoices in Vietnam is regulated as follows:
Handling of erroneous e-invoices
1. In case the seller discovers that an electronic invoice with a tax authority’s code but not yet sent to the buyer has errors, the seller shall notify the tax authority using Form No. 04/SS-HDDT Appendix IA issued with this Decree to cancel the electronic invoice with incorrect code already issued, and issue a new electronic invoice, digitally sign and send it to the tax authority to get a new invoice code to replace the issued invoice before sending it to the buyer. The tax authority shall cancel the electronic invoice with an incorrect code stored on the tax authority’s system.
Therefore, if the seller discovers an electronic invoice with the tax authority's code that has errors in the goods content but has not been sent to the buyer yet, they shall:
Notify the tax authority using Form No. 04/SS-HDDT Appendix IA issued with Decree 123/2020/ND-CP to cancel the electronic invoice with the incorrect code already issued and issue a new electronic invoice.
Digitally sign the new invoice and send it to the tax authority to get a new invoice code to replace the issued invoice before sending it to the buyer.
Upon receiving valid information about the cancellation of the invoice, the tax authority shall cancel the electronic invoice with an incorrect code stored on the tax authority’s system.
When the e-invoice contains errors, should the seller issue an amended invoice or a new invoice?
Based on Clause 2, Article 19 of Decree 123/2020/ND-CP regarding the handling of erroneous invoices 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 and an error is discovered by either the buyer or the seller, the handling is as follows:
a) In case of errors regarding the buyer's name or address but not in the tax code and other contents, the seller notifies the buyer about the invoicing error without having to reissue the invoice. The seller notifies the tax authority of the erroneous electronic invoice using Form No. 04/SS-HDDT Appendix IA issued with this Decree, except for cases where erroneous electronic invoices without the tax authority’s code have not yet been sent to the tax authority.
*b) In case of errors in the tax code; errors in the amount recorded on the invoice, tax rates, tax amount, or nonconformity of goods on the invoice, the seller can choose one of the following two methods:
b1) The seller issues an adjustment electronic invoice for the erroneous issued invoice. If the seller and buyer agree to prepare a written agreement before issuing the adjustment invoice for the erroneous issued invoice, then the seller and buyer shall prepare a written agreement indicating the error, and the seller shall issue an adjustment electronic invoice for that erroneous invoice.
The adjustment electronic invoice must contain the phrase “Adjustment for Invoice Form No... symbol... No... dated... month... year”.
b2) The seller issues a new replacement electronic invoice for the erroneous electronic invoice, except when the seller and buyer agree to prepare a written agreement before issuing the replacement invoice for the erroneous issued invoice, then the seller and buyer shall prepare a written agreement indicating the error, and the seller shall issue a new replacement electronic invoice for the erroneous issued invoice.
The new replacement electronic invoice must contain the phrase “Replacement for Invoice Form No... symbol... No... dated... month... year”.
The seller digitally signs the new adjustment or replacement electronic invoice for the erroneous electronic invoice and sends it to the buyer (for non-coded electronic invoices) or to the tax authority for code issuance (for coded electronic invoices).
c) For the aviation sector, exchange or refund invoices for flight tickets are considered adjustment invoices and do not need to contain “Adjustment increase/decrease for Invoice Form No... symbol... dated... month... year”. The airline company is allowed to issue its own invoices for exchange or refund transactions for transportation documents issued by agents.
Depending on the nature of the error on the electronic invoice with the tax authority’s code, the seller can choose to issue an amended invoice or a new invoice, or no need to issue an invoice.
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