1. In case the seller discovers that there are errors with the e-invoice issued with a tax authority’s code and has not yet been sent to the buyer, the buyer shall notify the tax authority according to Form No. 04/SS-HDDT Appendix IA issued together with this Decree on the cancellation of e-invoices with codes that have errors and making new e-invoices, digitally signing them and sending them to tax authorities for issuance of new invoice codes to replace the already-made invoices and send them to the buyer. The tax authority shall cancel the e-invoice with codes that have errors stored on the tax authority’s system.
2. In case an e-invoice with a tax authority’s code or an e-invoice without a tax authority’s code has been sent to the buyer and the buyer or seller detects that there are errors, the following handling shall be made:
a) In case there is an error in the buyer’s name and address but the tax code and other contents are correct, the seller shall notify the buyer of the error in the invoice and not have to re-invoice. The seller shall notify the tax authority of the incorrect e-invoice according to Form No. 04/SS-HDDT Appendix IA issued together with this Decree, unless the e-invoice does not have the authority’s code error mentioned above, and the invoice data has not been sent to the tax authority.
b) In case of incorrect tax code; error in the amount written on the invoice, the wrong tax rate, tax amount or the goods listed on the invoice are not of the correct specifications and quality, you can choose one of two ways to use the e-invoice as follows:
b1) The e-invoicing seller corrects the erroneous invoice. In case the seller and the buyer have agreed on the making of a written agreement before issuing the invoice to adjust for the invoice already made with errors, the seller and the buyer shall make a written agreement clearly stating the error, then the e-invoicing seller corrects errors in the invoice.
An e-invoice for adjustment of an e-invoice that has been made with errors must have “Adjustment for invoice Form No.… symbol… number… date…”.
b2) The seller shall issue a new e-invoice to replace the erroneous e-invoice, unless the seller and the buyer have agreed on the making of a written agreement before issuing the invoice to adjust for the invoice already made with errors, the seller and the buyer shall make a written agreement clearly stating the error, then the e-invoicing seller corrects errors in the invoice.
A new e-invoice that replaces an erroneous e-invoice must have “Replacing the invoice Form No… symbol… number… date…”.
The seller digitally signs on the new e-invoice that adjusts or replaces the e-invoice made with errors, then the seller sends it to the buyer (in the case of using an e-invoice without the tax authority’s code) or send it to the tax authority for the tax authority to issue a code for a new e-invoice to send to the buyer (in the case of using an e-invoice with a tax authority’s code).
- Note: Particularly for the content of the value on the invoice with errors, the increase (write +) and decrease (write -) shall be adjusted in accordance with the actual adjustment.
c) For the aviation industry, the invoice for exchange and refund of air transport documents is considered an adjusted invoice without the information “Increase/decrease in invoice Form No.… symbol… date…”. Air transport enterprises are allowed to issue their own invoices for cases of refund or exchange of transport documents issued by the agent.
3. In case the tax authority discovers that the e-invoice with the tax authority’s code or the e-invoice without the tax authority’s code has made an error, the tax authority shall notify the seller using Form No. 01/TB-RSDT Appendix IB issued together with this Decree for the seller to check for errors.
According to the notice period specified on Form No. 01/TB-RSDT Appendix IB, the seller shall notify the tax authority according to Form No. 04/SS-HDDT in Appendix IA issued together with this Decree about checking the made e-invoices with errors.
If the seller fails to notify the tax authority of the notice period specified on Form No. 01/TB-RSDT Appendix IB, the tax authority shall continue to notify the seller for the second time using Form No. 01/TB-RSDT in Appendix IB. In case the second notice period is overdue on Form No. 01/TB-RSDT Appendix IB, but the seller does not give notice, the tax authority shall consider switching to the case of checking the use of e-invoices.
4. Within 01 working day, the tax authority shall notify the receipt and handling results according to Form No. 01/TB-HDSS Appendix IB issued together with this Decree. Canceled e-invoices have no use value but are still stored for reference.