The forms of error notify on E-invoices to the tax authorities to be applied from July 1, 2022?
- How to handle an erroneous e-invoice according to the latest regulations in Vietnam?
- How to handle an erroneous e-invoice if the seller discovers that the authenticated e-invoices which have not been sent to buyers contain errors in Vietnam?
- If the tax authority discovers the errors on d e-invoices, how to handle an erroneous e-invoice according to the latest regulations in Vietnam?
- What are the latest forms of error notify on E-invoices to the tax authorities in Vietnam?
How to handle an erroneous e-invoice according to the latest regulations in Vietnam?
Pursuant to Clause 2, Article 19 of Decree 123/2020/ND-CP stipulates as follows:
“Article 19. Handling of erroneous invoices
…
2. If an authenticated or unauthenticated e-invoice which has been sent to the buyer is detected by either the buyer or seller to contain errors, it shall be handled as follows:
a) If the buyer’s name or address is wrong but the TIN and other information are correct, the seller shall inform the buyer of the errors and is not required to re-issue the invoice. The seller shall inform the tax authority of the erroneous e-invoice by using Form No. 04/SS-HDDT provided in Appendix IA enclosed herewith, unless data about the erroneous unauthenticated e-invoice is not yet sent to the tax authority.
b) If the information about TIN, amount, tax rate, tax amount or goods on the invoice is wrong, the error shall be handled by adopting one of the following methods:
b1) The seller shall create an e-invoice to correct the erroneous one. The seller and the buyer shall prepare a document specifying the errors as agreed upon between them before the seller issues a correction e-invoice.
The correction e-invoice shall bear the text “Điều chỉnh cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm” (“This invoice corrects the invoice form No……….., reference No………, No………dated……….”).
b2) The seller issues a new e-invoice to replace the erroneous one. The seller and the buyer shall prepare a document specifying the errors as agreed upon between them before the seller issues a new e-invoice to replace the erroneous one.
The replacing invoice shall bear the text “Thay thế cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm” (“This invoice replaces the invoice form No……….., reference No………, No………dated……….”).
The seller shall add the digital signature on the e-invoice which is issued to correct or replace the erroneous one, then send it to the buyer (in case of unauthenticated invoices) or send it to the tax authority for its issue of a new authentication code (in case of authenticated invoices).
c) In the civil aviation branch, ticket change/refund invoices are considered as correction invoices without bearing the text “Điều chỉnh tăng/giảm cho hóa đơn Mẫu số... ký hiệu... ngày... tháng... năm” (“Making an increase/decrease in the invoice form No…….., reference No……… dated…….”. Airlines are allowed to issue invoices in case of change/refund of tickets issued by their agents.”
Accordingly, if there is an error in the buyer's name and address, excluding the tax code and other contents, the seller shall notify the tax authority of the error of the invoice.
In case the e-invoice contains errors in the tax code, invoice amount, tax rate, tax amount or goods stated, the seller may issue an e-invoice to correct the erroneous invoice or issue a new e-invoice to replace the erroneous e-invoice.
The forms of error notify on E-invoices to the tax authorities to be applied from July 1, 2022?
How to handle an erroneous e-invoice if the seller discovers that the authenticated e-invoices which have not been sent to buyers contain errors in Vietnam?
Pursuant to Clause 1, Article 19 of Decree 123/2020/ND-CP stipulates as follows:
“Article 19. Handling of erroneous invoices
1. When a seller discovers that the authenticated e-invoices which have not been sent to buyers contain errors, the seller shall inform the tax authority by using the Form No. 04/SS-HDDT in Appendix IA enclosed herewith of cancellation of such erroneous authenticated e-invoices, and prepare new e-invoices with digital signatures for submission to the tax authority for its issue of new authentication codes in place of the previous ones before sending them out to buyers. The tax authority shall cancel the erroneous authenticated e-invoices on its system."
Thus, in this case, the seller shall inform the tax authority of cancellation of such erroneous authenticated e-invoices, and prepare new e-invoices with digital signatures for submission to the tax authority for its issue of new authentication codes in place of the previous ones before sending them out to buyers.
If the tax authority discovers the errors on d e-invoices, how to handle an erroneous e-invoice according to the latest regulations in Vietnam?
Pursuant to Clause 3, Article 19 of Decree 123/2020/ND-CP stipulates as follows:
“Article 19. Handling of erroneous invoices
…
In case the tax authority discovers the errors on authenticated or unauthenticated e-invoices, it shall send a notice (using Form No. 01/TB-RSDT provided in Appendix IB enclosed herewith) to the seller.
The seller shall a notice specifying result of its examination of erroneous e-invoices (using the Form No. 04/SS-HDDT in Appendix IA enclosed herewith) to the tax authority by the deadline specified in the notice form No. 01/TB-RSDT provided in Appendix IB enclosed herewith.
If the tax authority receives no notice from the seller after the deadline specified in the notice form No. 01/TB-RSDT, it shall give another notice (using Form No. 01/TB-RSDT in Appendix IB) to the seller. After the deadline specified in the second notice (form 01/TB-RSDT), if the seller fails to give a notice to the tax authority, the tax authority shall consider to carry out inspection of the seller’s use of e-invoices.”
Thus, If the tax authority discovers the errors on d e-invoices, it shall give another notice to the seller
What are the latest forms of error notify on E-invoices to the tax authorities in Vietnam?
The latest forms of error notify on E-invoices is made according to form No. 04/SS-HDDT in Appendix IA issued with Decree 123/2020/ND-CP as follows:
Download the latest forms of error notify on E-invoices: here.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
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