Official Dispatch No. 1554/TCT-CS dated April 15, 2024 of the General Department of Taxation guiding: there is no regulation on using e-invoices to replace or amend commercial invoices.
The General Department of Taxation responded to the Long An tax Department:
Commercial invoices do not belong to one of the types of electronic invoices specified in Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014, accordingly, before applying electronic invoices according to the provisions of Decree No. 123/2020/ND-CP, enterprises that issue commercial invoices for exported goods with errors do not have regulations on using of electronic invoices in Decree No. 123/2020/ND-CP dated October 19, 2020 to replace or amend commercial invoices.
