The Ministry of Finance issued Decision 1913/QD-BTC in 2025 announcing administrative procedures in the field of Tax and Customs management, including instructions on procedures for handling electronic invoices that have been incorrectly established.
Accordingly, the procedure for implementing electronic invoice processing procedures has been incorrect as follows:
- Implementation procedures:
Step 1: In case the electronic invoice that has been prepared and sent to the tax authority is incorrect (including the electronic invoice that has been issued with the code of the tax authority; the electronic invoice without the code of the tax authority that has sent data to the tax authority), the handling is as follows:
+ In case there are errors in the buyer's name and address but the tax code is not correct, and other contents are not correct, the seller will notify the buyer that the invoice has been incorrectly made and will not have to re-set the invoice. The seller must notify the tax authority about the electronic invoice that was incorrect according to Form No. 04/SS-HDDT of Appendix IA issued with Decree 70/2025/ND-CP dated March 20, 2025 of the Government.
Step 2:
+ In case there are errors in the buyer's name and address but the tax code is not correct, other contents are not errors: The tax industry's administrative procedure settlement information system automatically receives notification about receiving Form 04/SS-HDDT according to Form No. 01/TB-SSDT Appendix IB issued with Decree 70/2025, through the tax industry's administrative procedure settlement information system or through an organization providing electronic invoice services.
Step 3: The Tax Authority receives electronic data.
- How to do it: electronically through the Tax Industry's Administrative Procedure Information System or through an organization providing electronic invoice services.
- Components, number of documents:
+ Document components, including:
++ Form No. 04/SS-HDDT Notice of electronic invoice has been incorrectly established;
+ Number of documents: 01 (Ministry).
- Scope of settlement:
+ Within 01 working day;
