Vietnam: The form of notice on receipt and processing results of issued erroneous e-invoices applied from June 20, 2022?
How to handle erroneous e-invoices according to Vietnamese regulations?
Pursuant to Clauses 1 and 2, Article 19 of Decree 123/2020/ND-CP regulating the handling of erroneous electronic invoices:
- In case the seller discovers that the e-invoice has been issued with a tax authority's code and has not yet been sent to the buyer, the seller shall notify the tax authority according to Form No. 04/SS-HDDT Appendix IA promulgated together with this Decree on canceling e-invoices with wrong codes and making new e-invoices, signing digitally and sending them to tax authorities to issue a new invoice code to replace the already-made invoices and send them to the customer. buying. The tax authority shall cancel the e-invoice that has been issued with an error code stored on the tax authority's system.
- In case an e-invoice with a tax authority's code or an e-invoice without a tax authority's code has been sent to the buyer and the buyer or seller detects that there is an error, the following actions shall be taken:
+ In case there is an error in the buyer's name and address, but the tax code and other contents are correct, the seller shall notify the buyer of the error in the invoice and do not have to re-invoice. The seller shall notify the tax authority of the incorrect e-invoice according to Form No. 04/SS-HDDT Appendix IA issued together with this Decree, unless the e-invoice does not have the agency's code. The tax with the above error has not sent invoice data to the tax authority.
+ In case there is a mistake: tax code; If the invoice amount is incorrect, the tax rate or tax is incorrect, or the goods listed on the invoice are not in accordance with the specifications and quality, you can choose one of two ways to use the e-invoice as follows:
+ The seller issues an e-invoice correcting the erroneous invoice. In case the seller and the buyer have agreed on the making of a written agreement before issuing the invoice to adjust for the invoice already made with errors, the seller and the buyer shall make a written agreement clearly stating the error, then e-invoicing the seller to correct errors in the invoice.
An e-invoice for adjustment of an e-invoice that has been made with errors must contain the words "Điều chỉnh cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm".
+ The seller shall issue a new e-invoice to replace the erroneous e-invoice, unless the seller and the buyer have agreed on the preparation of a written agreement before issuing an invoice to replace the existing invoice. If there is an error, the seller and the buyer make a written agreement specifying the error, and then the seller issues an electronic invoice to replace the incorrect invoice.
+ New e-invoices to replace made-up e-invoices with errors must have the words "Thay thế cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm ".
+ The seller digitally signs on the new e-invoice that corrects or replaces the erroneously made e-invoice, then the seller sends it to the buyer (for the case of using an e-invoice without the tax authority code) or send it to the tax authority for the tax authority to issue a code for a new e-invoice to send to the buyer (for the case of using an e-invoice with the tax authority's code).
Vietnam: The form of notice on receipt and processing results of issued erroneous e-invoices applied from June 20, 2022?
How to amend the Form of Notice on the receipt and handling of the e-invoice that has been made in Vietnam?
According to Article 1 of Decree 41/2022/ND-CP, amending the notification form on the receipt and handling results of errors in the e-invoice made:
"Article 1. Amendments and supplements to Form No. 01/TB-SSĐT Appendix IB issued together with Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government providing for invoices and documents issuing together with this Decree a Notice on the receipt and handling of errors in the e-invoices made according to Form No. 01/TB-HDSS to replace Form No. 01/TB-SSDT Appendix IB promulgated together with Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government providing for invoices and documents.”
What is the sample notice on the receipt and handling of the e-invoice that has been made in Vietnam?
Download the Form of notice on the receipt and handling of the wrong e-invoice: Here
Decree 123/2020/ND-CP comes into force on July 1, 2022.
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