Official Dispatch No. 58353 dated August 11, 2023 of the Hanoi Tax Department Guiding for handling erroneous seller address information on invoices
In case an electronic invoice has been created according to Decree No. 123/2020/ND-CP, sent to the buyer and then errors are discovered in the seller’s address and other contents are correct, then:
- The company notifies the buyer that the invoice has errors and does not have to re-issue the invoice.
- The company notifies the tax authority about electronic invoices with errors according to Form No. 04/SS-HDĐT Appendix IA issued with Decree No. 123/2020/ND-CP.