HANDLING OF ERRONEOUS E-INVOICES ACCORDING TO OFFICIAL DISPATCH 1647/TCT-CS 2023
1. REGARDING HANDLING OF ISSUED ERRONEOUS E-INVOICES
Official Dispatch No. 1647/TCT-CS dated May 10, 2023 on handling of erroneous e-invoices has instructions as follows:
“Based on the provisions in Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP and Points c and e, Clause 1, Article 7, Circular No. 78/2021/TT-BTC.
Based on Decision No. 1450/QD-TCT and Decision No. 1510/QD-TCT regulating on e-invoice data components.
- In case the seller choose to handle the issued invoice by creating ADJUSTMENT INVOICE, the seller shall make adjustments by decrease all the incorrect goods or services lines and increase the correct goods or services line accordingly (including: name of goods and services, unit, quantity, unit price, tax rate, amount without tax).
- In case the seller choose to handle the issued invoice by creating REPLACEMENT INVOICE, the seller shall issue a new invoice with complete all the content of the invoice to be replaced.
For the above two cases, the adjusted or replaced invoice must have the words: “Điều chỉnh/thay thế cho hóa đơn Mẫu số… ký hiệu… số… ngày… tháng… năm…”, and if additional errors are discovered in the invoice, they should be handled using the same method used to handle errors the first time”
2. REGARDING SEND FORM 04/SS-HDDT TO TAX
Based on the provisions of Clause 2, Article 156 of the Law on Promulgation of Legal Documents 2015.
- In case the enterprise handles erroneous invoices as prescribed in Clause 1, Point a, Clause 2, Article 19 and Clause 6, Article 12 of Decree No. 123/2020/ND-CP, the enterprise must send form 04/SS-HDDT to the tax authority.
- In case the enterprise handles erroneous invoices as prescribed in Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, the enterprise does not have to send form No. 04/SS-HDĐT to tax authority.
3. NOTES WHEN HANDLING OF ERRONEOUS ADJUSTMENT/REPLACEMENT E-INVOICES.
In case enterprise issues an incorrect e-invoice (called F0 invoice), then the enterprise issues an adjustment or replacement invoice (called F1 invoice to adjust/replace F0 invoice) and discover F1 invoice is still incorrect then:
- If choosing the adjustment method: The enterprise issues invoice F2 to adjust for invoice F0.
- If choosing the replacement method: The enterprise issues invoice F2 to replace invoice F1.