Canceling Issued E-Invoices: Is Buyer Consent Required?

Clause 1, Article 9 of Circular 32/2011/TT-BTC stipulates as follows:

In the event that an electronic invoice has been issued and sent to the buyer but goods have not been delivered or services have not been provided, or the electronic invoice has been issued and sent to the buyer, and both seller and buyer have not declared tax, if an error is detected, it can only be canceled with the consent and confirmation of both the seller and the buyer. The cancellation of the electronic invoice is effective according to the agreed time frame set by the involved parties. Canceled electronic invoices must be archived to serve the inquiry needs of competent state agencies.

The seller shall issue a new electronic invoice according to the provisions of this Circular to send to the buyer; the new electronic invoice must have the phrase “this invoice replaces invoice number…, symbol, sent on [date].”

=> According to this regulation, in the event that an electronic invoice has been issued and sent to the buyer but goods have not been delivered, and an error is detected, it can only be canceled with the consent and confirmation of both the seller and the buyer.

Thus, the cancellation of an electronic invoice must have the consent and confirmation of the buyer.

Sincerely!