Case 1: Not yet sent to the BUYER (but code has been issued):
Step 1: Notify the tax authority according to form No. 04 of the cancellation of the e-invoice;
Step 2: Prepare a new e-invoice and send it to the tax authority to apply for a new code and cancel the invoice that has been issued the previous code on the system;
Step 3: Send the correct invoice to the BUYER.
Case 2: Have sent to the BUYER (but incorrect minor information such as name, address…):
Step 1: Notify the BUYER of this incorrect invoice;
Step 2: Notify the tax authority according to form No. 04 of this error of information;
Step 3: No need to re-make e-invoice;
Step 4: Send the BUYER the results that have informed the tax authority of the error.
Case 3: Have sent to the BUYER (But incorrect important information like tax code, amount, goods…):
Step 1: The BUYER and SELLER make a document clearly stating the error content;
Step 2: Notify the tax authority according to form No. 04 of the error of this information and the tax authority cancel the invoice that has been issued the previous code on the system;
Step 3: Re-make a new e-invoice to replace the erroneous one with the words “Replace for invoice form number… symbol…number…date…” and send it to the tax authority for code issuance;
Step 4: Send the correct invoice to the BUYER.
Case 4: The tax authority discovers that the invoice issued with a code has errors:
– The tax authority shall notify the SELLER using form No. 05 for the Seller to check for errors;
– Within 2 days from the date of receiving the notice of the authority, the seller shall take steps in accordance with the case 1/2/3.