Is it necessary to send form 04/SS-HDDT in case of adjusting or replacing an incorrectly issued electronic invoice in Vietnam?

Is it necessary to send form 04/SS-HDDT in case of adjusting or replacing an incorrectly issued electronic invoice in Vietnam?

Article 19 of Decree 123/2020/ND-CP provides the following provisions for handling of erroneous invoices:

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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In Official Letter 1647/TCT-CS in 2023, there are instructions regarding electronic invoices as follows:

- Regarding sending Form 04/SS-HDDT:

Based on the provisions in Clause 2, Article 156 of the Law on Promulgation of Legal Normative Documents in 2015.

In case the enterprise handles invoices with errors according to the provisions in Clause 1, Point a, Clause 2 of Decree No. 123/2020/ND-CP and Clause 6 of Circular No. 78/2021/TT-BTC, the enterprise shall send Form 04/SS-HDDT to the tax authority.

In case of handling invoices with errors according to the provisions in Point b, Clause 2 of Decree No. 123/2020/ND-CP, the taxpayer is not required to send a notification of errors according to Form 04/SS-HDDT to the tax authority.

Therefore, when the seller adjusts/replaces the electronic invoice with the tax authority's code or the electronic invoice without the tax authority's code that has been sent to the buyer and the buyer or seller discovers errors in:

- Tax identification number;

- Amount stated on the invoice, errors in the tax rate, tax amount, or goods stated on the invoice not complying with the regulations or quality

There is no need to send Form 04/SS-HDDT.

Is it necessary to send form 04/SS-HDDT in case of adjusting or replacing an incorrectly issued electronic invoice in Vietnam? (Image from the Internet)

Who are e-invoice information users in Vietnam?

At clause 2 Article 46 of Decree 123/2020/ND-CP stipulating the e-invoice information providers and users. According to this Article, e-invoice information users include the following:

- Enterprises, business entities, household or individual businesses that are providers of goods or services; buyers of goods or services;

- Regulatory authorities that use e-invoice information for competing administrative procedures as prescribed by law; verifying the legitimacy of goods sold on the market;

- Credit institutions that use e-invoice information for their completion of procedures for tax and payments via banks;

- E-invoice service providers.

- Organizations that use electronic record information for deducting PIT.

What are regulations on the issuance of unauthenticated e-invoices in Vietnam?

At Article 18 of Decree 123/2020/ND-CP regulating the issuance of unauthenticated e-invoices as follows:

Issuance of unauthenticated e-invoices

1. Enterprises and business entities shall use unauthenticated e-invoices for their provision of goods or services upon receipt of the notification of acceptance from the tax authority.

2. Enterprises and business entities shall use software to create e-invoices for their provision of goods or services, append their digital signatures to e-invoices and send them to buyers by electronic means according to the agreement between the seller and the buyer, and regulations of the Law on electronic transactions.

Therefore, the issuance of unauthenticated e-invoices is regulated as follows:

- Enterprises and business entities shall use unauthenticated e-invoices for their provision of goods or services upon receipt of the notification of acceptance from the tax authority.

- Enterprises and business entities shall use software to create e-invoices for their provision of goods or services, append their digital signatures to e-invoices and send them to buyers by electronic means according to the agreement between the seller and the buyer, and regulations of the Law on electronic transactions.

Best Regards!