Vietnam: Guidelines for handling errors on e-invoices that accountants need to pay attention to

Article 17. Handling of e-invoices containing errors after issue of e-invoice codes

1. In case where it is discovered that authenticated e-invoices which have not been sent to buyers contain errors, sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the authenticated e-invoices which have been created and contain errors, and prepare new e-invoices with digital signatures and/or electronic signatures for submission to the tax authority for its issue of new e-invoice codes in place of the previous ones before sending them out to buyers.

2. In case where it is discovered that authenticated e-invoices which have already been sent to buyers contain errors, sellers and buyers shall enter into a written agreement clearly stating errors or inform e-invoices containing errors (if these errors are caused through sellers’ fault) and sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the authenticated e-invoices which have been created and contain errors, and prepare new e-invoices with digital signatures and/or electronic signatures for submission to the tax authority for its issue of new e-invoice codes in place of the previous ones before sending them out to buyers.

3. In case where the tax authority discovers that authenticated e-invoices contain errors, it shall inform sellers by using the Form No. 05 hereto appended in order for sellers to check these errors. Within duration of 02 days of receipt of the notification from the tax authority, sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the authenticated e-invoices which have created and contain errors, and prepare new e-invoices with digital signatures and/or electronic signatures for submission to the tax authority for its issue of new e-invoice codes in place of the previous ones before sending them out to buyers.

Article 24. Handling of the available unauthenticated e-invoices

1. In case where enterprises or economic organizations have created unauthenticated e-invoices which contain errors and issued them to buyers (such errors are discovered by either sellers or buyers), sellers and buyers shall enter into a written agreement clearly stating these errors, and sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the e-invoices which have been created and contain errors, and prepare new e-invoices in place of the previous ones before issuing them to buyers and the tax authority.

2. In case where, after receipt of e-invoice data, the tax authority discovers that e-invoices which have been created contain errors, it shall inform sellers by using the Form No. 05 hereto appended in order for sellers to check these errors. Within duration of 02 days of receipt of the notification from the tax authority, sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the unauthenticated e-invoices, and prepare new e-invoices in place of the previous ones before issuing them to buyers and the tax authority.