Handling of erroneous e-invoice datasheets sent to tax authorities in Vietnam

Handling of erroneous e-invoice datasheets sent to tax authorities in Vietnam specified in Clause 2, Article 7 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), specifically as follows:

2. E-invoice datasheets:

a) The seller may send additional datasheets to the tax authority after the prescribed deadline if the submitted datasheets are inadequate;

b) In case the e-invoice datasheet sent to the tax authority is erroneous, the seller may send supplementary information;

c) In case of correction of an invoice specified in the e-invoice datasheet as prescribed in Point a.1 Clause 3 Article 22 of Decree No. 123/2020/ND-CP, the information about the form number, reference number and number of the invoice shall be specified in Column 14 "information about the related invoice” of Form No. 01/TH-HDDT enclosed with Decree No. 123/2020/ND-CP (unless an e-invoice does not necessarily bear the form number, reference number and number of the invoice as prescribed in Clause 14 Article 10 of Decree No. 123/2020/ND-CP).

Best Regards!