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TREATMENT OF ERRONEOUS FOR E-INVOICING FROM NOVEMBER 1, 2020

I. Treatment of erroneous for e-invoicing having tax authority’s code

1. The seller that discovers that an authenticated electronic invoices is erroneous before it is sent to buyers shall send a notice of electronic invoice cancellation (Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP) to the tax authority for authentication of the replacing invoice. The notice shall bear the buyer’s digital or electronic signature. The tax authority shall cancel the erroneous electronic invoice on its system.

2. The erroneous authenticated electronic invoice that has been sent to the buyer shall be dealt with as follows:

a) If the buyer’s name or address is wrong but the tax codeand other information is correct, the seller shall inform the buyer of the errors and send a notice (Form No. 04 in Decree No. 119/2018/ND-CP) to the tax authority. In this case, it is not required to re-issue the invoice;

b) If the TIN, amount, tax rate, tax amount or goods on the invoice is wrong, the seller and the buyer shall prepare a document specifying the errors. The seller shall send a notice (Form No. 04 in Decree No. 119/2018/ND-CP) to the tax authority. After receiving the notice, the tax authority shall cancel the erroneous electronic invoice on its system. The replacing electronic invoice shall bear the text “Thay thế cho hóa đơn ký hiệu mẫu số, ký hiệu hóa đơn…số hóa đơn…, ngày… tháng… năm” (“This replaces invoice No. … dated … “. The seller shall add the digital or electronic signature on the replacing electronic invoice, then send it to the tax authority for authentication.

3. In case the tax authority discovers that an authenticated electronic invoice is erroneous, it shall send a notice (Form No. 05 in the Appendix to Decree No. 119/2018/ND-CP) to the seller. Within 02 days from the receipt of the tax authority’s notice, the seller shall send a notice (Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP) to the tax authority. The notice shall bear the seller’s digital or electronic signature. The tax authority, after receiving the notice, shall authenticate the replacing electronic invoice. If the seller fails to send such notice to the tax authority, the tax authority shall send another notice to the seller, requesting the seller to adjust or cancel the invoice.

4. The tax authority shall inform the seller of the receipt and the result using Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP). Though a cancelled electronic invoice has no value, it may be retained for reference.

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II. Treatment of erroneous for e-invoicing not having tax authority’s code

1. Erroneous unauthenticated electronic invoices that have been sent to buyers shall be dealt with as follows:

a) If the buyer’s name or address is wrong but the tax codeand other information is correct, the seller shall inform the buyer of the errors and is not required to re-issue the invoice. If the electronic invoice data has been transmitted to the tax authority, the seller shall send a notice )Form No. 04 in the Appendix of Decree No. 119/2018/ND-CP).

b) If the tax code, amount, tax rate, tax amount or goods on the invoice is wrong, the seller and the buyer shall prepare a document specifying the errors. The seller shall replace the erroneous electronic invoice with a new one. The replacing invoice shall bear the text “Thay thế cho hóa đơn ký hiệu mẫu số, ký hiệu hóa đơn…số hóa đơn…, ngày… tháng… năm” (“This replaces invoice No. … dated … “). The seller shall add the digital or electronic signature on the replacing invoice, then send it to the buyer. If the erroneous electronic invoice data has been transmitted to the tax authority, the seller shall send a notice (Form No. 04 in the Appendix of Decree No. 119/2018/ND-CP) and the new electronic invoice data to the tax authority.

2. In case the tax authority discovers the error, it shall send a notice (Form No. 05 in the Appendix to Decree No. 119/2018/ND-CP) to the seller. Within 02 days from the receipt of the tax authority’s notice, the seller shall send a request for electronic invoice cancellation (Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP) to the tax authority. After requesting cancellation of the electronic invoice, the seller shall issue a new electronic invoice and send it to the buyer and send the new data to the tax authority. If the seller fails to send such request to the tax authority, the tax authority shall send another notice to the seller, requesting the seller to adjust or cancel the invoice.

3. The tax authority shall inform the seller of the receipt and the result using Form No. 04 (in the Appendix to Decree No. 119/2018/ND-CP). Though a cancelled electronic invoice has no value, it may be retained for reference.