Vietnam: If the e-invoice has an error in the amount written on the invoice, is it possible to use the form No. 04/SS-HDDT?
In what cases is Form No. 04/SS-HDDT used?
Pursuant to the provisions of Article 19 of Decree 123/2020/ND-CP of Vietnam as follows:
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.
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.
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3. 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, the form No. 04/SS-HDDT Appendix IA promulgated together with Decree 123/2020/ND-CP of Vietnam is used in the following cases:
- When a seller discovers that the authenticated e-invoices which have not been sent to buyers contain errors.
- 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 on the buyer’s name or address, but the TIN and other information are correct.
- In case the tax authority discovers the errors on authenticated or unauthenticated e-invoices, it shall send a notice to the seller. The seller shall send a written adjustment according to Form No. 04/SS-HDDT to tax authorities.
Vietnam: If the e-invoice has an error in the amount written on the invoice, is it possible to use the form No. 04/SS-HDDT?
What are the regulations on the form of electronic invoice correction in Vietnam?
The form of electronic invoice correction in Vietnam is prescribed according to form No. 04/SS-HDDT Appendix IA enclosed with Decree 123/2020/ND-CP of Vietnam as follows:
Download the form of electronic invoice correction in Vietnam: here.
If the e-invoice has an error in the amount written on the invoice, is it possible to use the form No. 04/SS-HDDT?
Pursuant to Clause 2, Article 19 of Decree 123/2020/ND-CP of Vietnam stipulating the handling of invoices with errors as follows:
Handling of erroneous invoices
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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:
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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).
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According to the above regulations, when adjusting invoices with errors in terms of the amount stated in the e-invoices, the e-invoice maker shall adjust the issued invoices with errors.
At the same time, 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……….”).
In the Official Dispatch 3136/CTHN-TTHT in 2023 of the General Department of Taxation guiding the same case for KEB Hana Bank - Hanoi Branch as follows:
In case the Bank makes an e-invoice, sent it to the buyer, then discovers that there is an error in the amount written on the invoice and chooses to make an e-invoice to correct the invoice that has been made with the error, then 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……….”) according to the instructions at Point b1 Clause 2 Article 9 of Decree No. 123/2020/ND-CP of Vietnam and do not have to send Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP of Vietnam to tax authorities.
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