A citizen in Hanoi has just sent a question to the Ministry of Finance requesting guidance when making incorrect electronic invoices.
Citizens reflect that, according to regulations, before adjusting and replacing electronic invoices that have been wrongly prepared according to regulations, for cases where the buyer is a business, economic organization, other organization, business household, business individual, the seller and the buyer must prepare a written agreement clearly stating the wrong content.
Citizens expressed: "Company A sells goods to company B but issued the wrong invoice to my company, on the wrong issued invoice, my company is a purchasing company. So, on the adjustment and replacement minutes of the wrongly prepared invoice, is company B or my company the signatory?".
Regarding this content, on the Information Portal, the Ministry of Finance answers as follows:
Based on Clause 13, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents as follows:
In case of detecting incorrectly prepared electronic invoices (including electronic invoices that have been issued codes by the tax authority, electronic invoices without codes from the tax authority that have sent data to the tax authority), the seller shall handle them as follows:
In case there is a wrong tax code; a wrong amount of money recorded on the invoice; a wrong tax rate, tax amount or goods recorded on the invoice that are not in accordance with regulations and quality, it is possible to choose to adjust or replace electronic invoices as follows:
Sellers make electronic invoices to adjust incorrectly made invoices.
Electronic invoices adjusting incorrectly prepared electronic invoices must have the words: "Adjusting for invoices with denominations..., symbols..., numbers..., dates... months... years...".
Sellers make new electronic invoices to replace incorrectly made electronic invoices.
New electronic invoices replacing incorrectly prepared electronic invoices must have the words: "Replace invoices with denominations..., symbols..., numbers..., dates... months... years...".
Before adjusting and replacing electronic invoices that have been wrongly prepared according to point b of this clause, for cases where the buyer is a business, economic organization, other organization, business household, business individual, the seller and the buyer must prepare a written agreement, clearly stating the wrong content; in case the buyer is an individual, the seller must notify the buyer or notify on the seller's website. The seller shall keep the written agreement at the unit and present it when requested".
Based on the above content, before adjusting and replacing incorrectly prepared electronic invoices, for cases where the buyer is a business, economic organization, other organization, business household, business individual, the seller and the buyer must make a written agreement, clearly stating the wrong content; in case the buyer is an individual, the seller must notify the buyer or notify the seller's website as prescribed in Clause 13, Article 1 of Decree No. 70/2025/ND-CP.
