Official Dispatch No. 16267/CTHN-TTHT dated March 29, 2024 of Hanoi Tax Department guiding the issuance of adjusted electronic invoices
Accordingly, the Hanoi Tax Department guides: In case the seller chooses to handle invoices with errors according to the provisions of Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP by making an adjusted invoice, the seller shall:
- Adjust all goods line information (including: name of goods and services, unit of measure, quantity, unit price, tax rate, amount without tax),
- Increase adjustment (record positive sign), decrease adjustment (record negative sign) following the actual adjustment as prescribed in Point e Clause 1 Article 7 Circular No. 78/2021/TT-BTC dated September 17, 2021.
