At the Online Support Program for households and individuals doing business with revenue and income from sales activities via livestream, sales on e-commerce platforms and digital platforms organized by the Tax Department on the morning of June 17. A reader asked: Are the names of goods on the input invoice and when entering the software to sell to retail customers compatible? What should be done if the name is entered incorrectly?
Ms. Dinh Thi Thuy, Vice Chairwoman of the Board of Directors of MISA, knows:
It is not mandatory that the names of input and output goods must match 100%, but it is necessary to ensure transparency, logistics and have reference documents (contract, warehouse import form...). In case of entering the wrong goods if the invoice has been issued to the individual customer, there are steps to handle according to the instructions in Decree 70/2025:
Step 1: The seller must notify the buyer or notify on the seller's website (if any). The seller must keep the agreement document at the unit and present it upon request.
Step 2: Choose to create an invoice to adjust or replace the electronic invoice as follows:
b.1) The seller issued an electronic invoice to adjust the incorrect invoice.
The electronic invoice that adjusts the electronic invoice that has been incorrectly created must have the words "Adjustment to the invoice For example... symbol... number... date... month... year".
b.2) The seller creates a new electronic invoice to replace the incorrect electronic invoice.
The new electronic invoice to replace the incorrect electronic invoice must have the words "Retempt the invoice for the Form... symbol... number... date... month... year".
Step 3: The seller signs a number on the new electronic invoice to adjust or replace the incorrect electronic invoice, then the seller sends it to the buyer (in case of using an electronic invoice without a tax agency code) or sends it to the tax authority to issue a code for the new electronic invoice to send to the buyer (in case of using an electronic invoice with a tax agency code).
