Official Dispatch No. 1647/TCT-CS dated May 10, 2023 of the General Department of Taxation guiding the handling of e-invoices made with errors
Accordingly, the General Department of Taxation guides the handling of e-invoices made with errors:
Case 1: The seller chooses to process the issued invoice by issuing an adjusted invoice.
Treatment: The seller makes a decrease in all information on the wrong line of goods and adjusts the correct line up accordingly (including: name of goods and services, units of measurement, quantity, unit price, etc.) tax rate, into the tax-exclusive amount).
Case 2: The seller chooses to process the issued invoice by issuing an alternative invoice
Treatment: The seller re-issues a new invoice with the invoice number, invoice symbol, invoice template symbol and full contents of the invoice to be replaced.
Note: For both of the above cases, the adjusted or replaced invoice must contain the following information: “Adjustment/replacement for invoice Form No… symbol… number… date… month……” and In case the e-invoice has been made with errors and the seller has handled it in the form of adjustment or replacement according to the provisions of point b, clause 2, Article 19 of Decree No. 123/2020/ND-CP, then re-issue If the invoice continues to have errors, the next time the seller handles the error, it will follow the form applied when handling the error for the first time.
Case 3: In case the enterprise issues an incorrect e-invoice (called F0 invoice), then the enterprise issues an adjustment or replacement invoice (referred to as an adjusted/replaced F1 invoice for F0 invoice). ) and found that invoice F1 is still wrong then:
- If the adjustment method is selected: The enterprise issues the F2 invoice to adjust the F0 invoice (at this time, the F0 invoice has been adjusted by the F1 invoice).
- If the replace method is selected: The enterprise issues an invoice F2 to replace invoice F1 (at this time, invoice F0 has been replaced by invoice F1)
Case 4: For invoices made according to the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government and the guiding documents of the Ministry of Finance have errors (mean: according to the previous regulations), the enterprise shall issue a replacement invoice according to the provisions of Clause 6, Article 12 of Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance, agreed with the Tax Department’s opinion on the fact that enterprises:
- Do not have to cancel invoices made under Decree No. 51/2010/ND-CP dated May 14, 2010;
- Do not have to send a report on the use of invoices because from July 1, 2022, Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated May 17/ January 2014 of the Government and Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance, Circulars amending and supplementing Circular No. 39/2014/TT-BTC have expired. enforce; and
- The seller shall notify the tax authority according to Form 04/SS-HDDT issued together with Decree No. 123/2020/ND-CP.
Notes on sending Form 04/SS-HDDT:
- In case the enterprise handles invoices with errors as prescribed in Clause 1, Point a, Clause 2, Article 19 of Decree No. 123/2020/ND-CP and Clause 6, Article 12 of Circular No. 78/2021/TT- BTC, the enterprise sends Form 04/SS-HDDT to the tax office.
- In case of handling invoices with errors as prescribed at Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, taxpayers are not required to send error notices according to Form No. 04/SS-HDDT to the agency tax office.
