Adjustment of Invoice with Incorrect Information

According to Clause 3, Article 20 of Circular 39/2014/TT-BTC, the treatment of invoices is stipulated as follows:

In cases where an invoice has been issued and delivered to the buyer, goods have been delivered, services have been provided, the seller and the buyer have declared taxes, and errors are detected afterward, the seller and the buyer must make a record or have a written agreement clearly noting the errors. At the same time, the seller must issue an invoice to adjust the errors. The invoice should clearly indicate the adjustment (increase, decrease) in the quantity of goods, selling price, value-added tax rate..., value-added tax amount for the invoice number..., serial... Based on the adjustment invoice, both the seller and the buyer will declare and adjust the sales, purchases, output tax, and input tax. The adjustment invoice should not be recorded with a negative number (-).

Therefore, you and the buyer (the investor) must prepare a record or written agreement clearly noting the errors, and at the same time, you should issue an invoice to correct those errors.

Sincerely!