trouble because the "drop" adjustment bill
Recently, Ms. T.N.B.A - an accountant at a business sent a question to the tax authority about the ironic situation that her company encountered.
Her company received an input invoice with all wrong buyer identification information, including: Wrong company name, wrong tax code and wrong address. After responding, the seller issued an adjusted invoice. However, the content of the adjustment is very sketchy, only stating the words: "Adjust the tax code recorded as xxxxxxxx to the correct tax code: yyyyyyyy".
What makes Ms. A. worried is that this adjustment bill does not have any impact on changing the company name and correct address.
"The original invoice is all wrong, now the adjusted invoice only changes each tax code, but the name and address are still wrong. So is this document reasonable and valid for my company to receive and declare input VAT deductions?" - The business representative indignantly asked.
The seller must adjust it to comply with regulations
Faced with this problem, the Hai Phong City Tax Department has issued a document guiding the implementation of the latest regulations in Decree 123/2020/ND-CP and Decree 70/2025/ND-CP (amending and supplementing a number of articles on invoices and documents).
According to the tax authority, legal invoices must be correct and complete in form and content, including information on the buyer's name, address, and tax code.
Regarding the principle of handling errors, the law clearly stipulates:
In case the electronic invoice has errors in tax code, amount, tax rate, etc., the seller can choose to create an adjustment invoice or replacement invoice.
In case the invoice is adjusted, the content must clearly state which invoice, symbol, and date of year the adjustment is for.
In Ms. A's specific case, due to the original invoice not having all information (name, address, tax code), the seller's designation of invoices to adjust tax codes without ignoring the remaining incorrect information (name, address) is not in accordance with the regulations on the invoice content.
Therefore, the Hai Phong City Tax Department recommends that businesses contact sellers to adjust invoices in accordance with the prescribed contents. This means that the seller must ensure that after adjustment, the invoice must accurately display the buyer's information (including name and address) to be eligible for tax declaration.
