Concerning the new regulation on e-invoices. What are regulations on handling of erroneous e-invoices sent to tax authorities in Vietnam? What document regulates this issue?
Handling of erroneous e-invoices sent to tax authorities in Vietnam specified in Clause 1, Article 7 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), specifically as follows:
1. Erroneous e-invoices:
a) If the issued e-invoice contains errors and requires a new tax authority’s identification code or the erroneous e-invoice needs to be corrected or replaced as prescribed in Article 19 of Decree No. 123/2020/ND-CP, the seller shall use Form No. 04/SS-HDDT provided in Appendix No. IA enclosed with Decree No. 123/2020/ND-CP to notify the correction of each or multiple erroneous e-invoices, and send a notice using Form No. 04/SS-HDDT to the tax authority by the last day of the VAT declaration period in which erroneous e-invoices are handled;
b) If an invoice has been issued when receiving advance payment or during the service provision as prescribed in Clause 2 Article 9 of Decree No. 123/2020/ND-CP but then the service provision is cancelled or terminated, the seller shall cancel the issued e-invoice and notify the tax authority of such cancellation of invoice using Form No. 04/SS-HDDT provided in Appendix No. IA enclosed with Decree No. 123/2020/ND-CP;
c) If the erroneous e-invoice has been handled by correction or replacement by the seller as prescribed in Point b Clause 2 Article 19 of Decree No. 123/2020/ND-CP, but then is found to have other errors, these errors shall be handled adopting the same method as the initial error;
d) The seller shall send a notice of results of examination of erroneous e-invoices (using the Form No. 04/SS-HDDT in Appendix IA enclosed with Decree No. 123/2020/ND-CP) to the tax authority by the deadline specified in the notice form No. 01/TB-RSDT provided in Appendix IB enclosed with Decree No. 123/2020/ND-CP; the seller’s notice must also indicate the ground for examination which is the tax authority’s notice form No. 01/TB-RSDT (including number and date of the notice);
dd) If the issued invoice which does not necessarily bear form number, reference number or number contains error, the seller shall only correct the erroneous invoice without cancelling or replacing it;
e) If the value specified in the invoice is wrong, an increase ( “+” mark) or decrease ( “-“ mark) shall be specified in the invoice according to the actual value.
Best Regards!