In case the seller issues an incorrect invoice or the seller loses or damages the VAT invoice, it must be handled according to the following provisions.
1. In case an issued invoice is found incorrect before it is given to the buyer
According to Clause 1 Article 20 of the Circular No. 39/2014/TT-BTC of the Ministry of Finance of Vietnam, in case an issued invoice is found incorrect in any content before it is given to the buyer, the seller shall cross out the copies and keep the incorrect invoice. Then the seller shall issue a new invoice to replace the previous incorrect invoice.
2. In case an issued invoice is found incorrect after it is given to the buyer but before goods are delivered or services are provided, or after it is given to the buyer but before the buyer and the seller declare tax
At this time, if there is an error, the invoice shall be void. The buyer and the seller shall make a record on withdrawal of copies of the incorrect invoice. The withdrawal record must specify the reasons for invoice withdrawal.
Concurrently, the seller shall cross out the copies, keep the incorrect invoice, and issue a new invoice as prescribed.
This content is specified in Clause 2 Article 20 of the Circular No. 39/2014/TT-BTC.
3. In case an invoice is found incorrect after it is given to the buyer, goods are delivered or services are provided, the buyer and the seller are declared tax
The buyer and the seller shall make a record or a written agreement specifying the errors, then the seller shall make a corrective invoice.
The corrective invoice must specify the adjustment (increase or decrease) to the quantity of goods, sale prices, VAT rates, VAT amounts on the invoice No. .... . According to the corrective invoice, the buyer and the seller shall adjust the sales, input tax and output tax. Negative numbers must not be written on the corrective invoices.
View details in Clause 3 Article 20 of the Circular No. 39/2014/TT-BTC.
4. Handling lost, burnt, damaged invoices
In case a business establishment loses, burns or damages an invoice, it must comply with the provisions of Article 24 of Circular No. 39/2014/TT-BTC of the Ministry of Finance of Vietnam, specifically as follows:
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