– Pursuant to Decree 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents:
+ Clause 2, Article 19 regulates handling of invoices with errors:
“Article 19. Processing of invoices with errors
…
2. In case an electronic invoice with a tax authority’s code or an electronic invoice without a tax authority’s code has been sent to the buyer and the buyer or seller discovers errors, it will be handled as follows:
a) In case there are errors in the buyer’s name and address but the tax code is not incorrect and other contents are not incorrect, the seller shall notify the buyer of the error in the invoice and does not have to re-issue the invoice. single. The seller must notify the tax authority about the electronic invoice with errors according to Form No. 04/SS-HDĐT Appendix IA issued with this Decree, except in cases where the electronic invoice does not have the authority’s code. Tax has the above errors and has not sent invoice data to the tax authority.
b) In case of error: tax code; If there is an error in the amount recorded on the invoice, an error in the tax rate or tax amount, or if the goods listed on the invoice are not of the correct specifications or quality, you can choose one of two ways to use electronic invoices as follows:
b1) The seller issues an electronic invoice to adjust the invoice that was created with errors. In case the seller and buyer have agreed to draw up a written agreement before making an invoice to correct an invoice that has errors, the seller and buyer shall make a written agreement clearly stating the errors, then The seller issues an electronic invoice to adjust the invoice that has been created with errors
b2) The seller issues a new electronic invoice to replace the erroneous electronic invoice, unless the seller and buyer have agreed to draw up a written agreement before issuing an invoice to replace the already issued invoice. If there are errors, the seller and buyer make a written agreement clearly stating the errors, then the seller issues an electronic invoice to replace the invoice that had the errors.
