HANDLING OF E-INVOICES CONTAINING ERRORS

HANDLING OF E-INVOICES CONTAINING ERRORS

Pursuant to article 19 of decree 123/2020/ND-CP dated October 19, 2020 of the Government and office letter No. 1647/TCT-CS dated May 10, 2023 of the General Tax Department.

1. In case the seller discovers that an e-invoice granted with the tax agency’s code which has not been sent to the buyer contains errors, the seller shall notify the tax agency using the Form No. 04/SS-HDDT of the cancellation of the e-invoice and prepare a new e-invoice for sending to the buyer.

2. In case errors of e-invoices with the tax agency’s code or e-invoices without the tax agency’s code are detected by the seller after being sent to the buyer:

a. In case the name and address of the buyer is erroneous, but the tax identification number and other contents are genuine, the seller shall notify the buyer of the errors and such e-invoices shall not be replaced. The seller shall notify the tax agency of the erroneous e-invoices with the tax agency's code according to the Form No. 04/SS-HDDT.

b. In case the tax identification number, the amount of money, the tax rate and the amount of tax, unit of measure, quantity, unit price displayed on the e-invoice are erroneous or the goods on the invoice are not in accordance with the specifications and quality, one of the following ways to use the e-invoice shall be chosen as follows:

- The seller shall create an e-invoice to correct the erroneous e-invoice.

• A new e-invoice that corrects the erroneously created e-invoice shall contain the lines "This invoice corrects the invoice Form ... symbol … No. ... date ... month ... Year”.
• The seller makes a downward adjustment (write "-") for all incorrect content and an increase adjustment (write "+") for the corresponding correct content. 

- The seller shall create a replacement new e-invoice for the erroneous e-invoice.

• A new e-invoice that replaces the erroneously created e-invoice shall contain the lines "This invoice replaces the invoice Form ... symbol … No. ... date ... month ... year”.

In case errors of e-invoices and the seller handles it in the form of correct or replacement, and then discovers that the invoice continues to have errors, the seller will carry out the next processing. according to the form in which the first error handling was applied.

- The enterprise created an incorrect e-invoice (called F0 invoice), then the enterprise shall create an e-invoice to correct the erroneous e-invoice (called F1 invoice corrected for F0 invoice) and discovers that the F1 invoice is still incorrect. The enterprise continues to create e-invoice F2 to correct for invoice F1.

- The enterprise created an incorrect e-invoice (called an F0 invoice), then the enterprise shall create a replacement invoice (called an F1 invoice to replace the F0 invoice) and discover that the F1 invoice is still incorrect. The enterprise continues to create e-invoice F2 to replace invoice F1.

c. For aviation, the e-invoice for exchange or refund of air transport document shall be considered a correction e-invoice without the information “Increase/decrease amendment for invoice Form ... symbol … No. ... date ... month ... year”.