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When is an e-invoice adjusted?
Adjustment is the amendments, and rearrangement to be more correct and suitable. Similarly, e-invoice is adjusted when having errors.
However, the adjustment of e-invoice is not applicable to all the cases, each case shall have a suitable adjustment.
Pursuant to Article 19, Decree No. 123/2020/ND-CP, e-invoices containing errors shall be handled as follows:
(1) Cancellation of an e-invoice
In case the seller discovers that an e-invoice granted with the tax agency’s code which has not been sent to the buyer contains errors, the seller shall notify the tax agency using the Form No. 04/SS-HDDT of the cancellation of the e-invoice with the tax agency’s code which has been created and contains errors, and prepare a new e-invoice with a digital signature for sending to the tax agency for grant of a new e-invoice code in replacement of the previous one for sending to the buyer.
(2) Inform buyers of e-invoices containing errors without the issuance of e-invoices
In case the name and address of the buyer are erroneous, but the tax identification number and other contents are genuine (errors in name and address of sellers but correct tax code and other contents), the seller shall notify the buyer of the errors and such e-invoices shall not be replaced.
The seller shall notify the tax agency of the erroneous e-invoices according to Form No. 04/SS-HDDT, except for the cases the e-invoice data of the above-mentioned erroneous e-invoices without the tax agency's code has not been sent to the tax agency.
(3) Create an e-invoice or a replacement new e-invoice
In case the tax identification number, the amount of money, the tax rate, and the amount of tax displayed on the e-invoice is erroneous (errors in tax code, total amount, tax rate, tax, or the goods on the invoice are not in accordance with the specifications and quality) can choose one of the following ways to use the e-invoice shall be chosen as follows:
- The seller shall create an e-invoice to correct the erroneous e-invoice that has been issued.
In case the seller and the buyer have an agreement about making a written agreement before creating an e-invoice correcting the erroneous e-invoice, the seller and the buyer shall make a written agreement specifying the erroneousness and the seller shall create a new e-invoice correcting the erroneous invoice.
Note: In case an e-invoice is issued without form or serial number under regulations or the invoice number contains errors, the seller shall adjust the invoice but not cancel or replace it;
- The seller shall create a replacement new e-invoice for the erroneous e-invoice, except for the case the seller and the buyer have an agreement about making a written agreement before creating a new replacement e-invoice for the erroneously created e-invoice, the seller and the buyer shall make a written agreement specifying the erroneousness and the seller shall create a new replacement e-invoice for the erroneous e-invoice.
(4) Sellers check errors
In case, the tax agency discovers that e-invoices contain errors, it shall notify sellers using Form No. 01/TB-RSDT in order for sellers to check these errors.
In conclusion, in case errors of e-invoices with the tax agency’s code or e-invoices without the tax agency’s code are detected by the buyer or seller after being sent to the buyer, in case the tax identification number, the amount of money, the tax rate and the amount of tax displayed on the e-invoice are erroneous or the goods on the invoice are not in accordance with the specifications and quality.
Procedure for a new e-invoice that corrects the erroneously created e-invoice
Clause 2, Article 19, Decree No. 123/2020/ND-CP and Article 7, Circular No. 78/2021/TT-BTC prescribes a number of regulations when detecting the errors in e-invoices in the forms as follows:
- A new e-invoice that corrects the erroneously created e-invoice shall contain the lines "This invoice corrects the invoice Form ... symbol … No. ... date ... month ... Year”.
In case an issued e-invoice contains errors that require re-issuance of the tax office’s code or which needs to be processed in the form of adjustment or replacement, the seller may choose to use Form No. 04/SS-HDDT to send a notice of adjustment of every e-invoice containing errors or a notice of adjustment of multiple e-invoices containing errors and send such notice of Form No. 04/SS-HDDT to the tax office no later than the last day of the value-added tax declaration period in which the adjustment is made.
- In case an issued e-invoice contains errors and the seller has processed it in the form of adjustment or replacement, then it/he/she detects other errors in the invoice, the seller shall process the invoice in the form applied when handling the previous errors.
- Particularly for value-related errors in the invoice, it is required to use the mark (+) or (-) for writing an increase or a decrease, respectively, in the invoice as actually adjusted.
Here are the regulations on new e-invoice that corrects the erroneously created e-invoice.
