How to handle when invoices sent to tax authorities have errors in Vietnam?

At Circular 78/2021/TT-BTC, the Ministry of Finance of Vietnam has specifically guided E-invoices can be handled with errors but sent to tax authorities in some cases.

E-invoices sent to tax authorities with errors, how to handle? (Illustration)

Specifically, in Clause 1, Article 7 of Circular 78/2021/TT-BTC of Vietnam stipulating;

-  If the issued e-invoice contains errors and requires a new tax authority’s identification code or the erroneous e-invoice needs to be corrected or replaced as prescribed in Article 19 of Decree No. 123/2020/ND-CP, the seller shall use Form No. 04/SS-HDDT provided in Appendix No. IA enclosed with Decree No. 123/2020/ND-CP to notify the correction of each or multiple erroneous e-invoices, and send a notice using Form No. 04/SS-HDDT to the tax authority by the last day of the VAT declaration period in which erroneous e-invoices are handled;

Model number 04


- If an invoice has been issued when receiving advance payment or during the service provision as prescribed in Clause 2 Article 9 of Decree No. 123/2020/ND-CP but then the service provision is cancelled or terminated, the seller shall cancel the issued e-invoice and notify the tax authority of such cancellation of invoice using Form No. 04/SS-HDDT provided in Appendix No. IA enclosed with Decree No. 123/2020/ND-CP;

- If the erroneous e-invoice has been handled by correction or replacement by the seller as prescribed in Point b Clause 2 Article 19 of Decree No. 123/2020/ND-CP, but then is found to have other errors, these errors shall be handled adopting the same method as the initial error ;

- If the issued invoice which does not necessarily bear form number, reference number or number contains error, the seller shall only correct the erroneous invoice without cancelling or replacing it;

- If the value specified in the invoice is wrong, an increase ( “+” mark) or decrease ( “-“ mark) shall be specified in the invoice according to the actual value.

- The seller shall send a notice of results of examination of erroneous e-invoices (using the Form No. 04/SS-HDDT in Appendix IA enclosed with Decree No. 123/2020/ND-C of Vietnam) to the tax authority by the deadline specified in the notice form No. 01/TB-RSDT provided in Appendix IB enclosed with Decree No. 123/2020/ND-CP; the seller’s notice must also indicate the ground for examination which is the tax authority’s notice form No. 01/TB-RSDT (including number and date of the notice);

Model number 01
Bao Ngoc


35 lượt xem
Notable documents of Vietnam in the previous week (from May 22 to May 28, 2023)

Promulgation of the Circular on amendments to regulations on issuance of certificates of land use rights; maximum interest rates of deposits in Vietnam ...

Vietnam to phase out low-efficiency equipment

This is a content of Decision No.

9 standards of fixed asset identification; requirements for facilities providing training and advanced training in ethnic minority languages; etc., are ...

  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;