Cases where invoices do not need to be canceled
According to Decree 70/2025/ND-CP issued by the Government on March 20, 2025, amending Decree 123/2020/ND-CP, from June 1, regulations on handling electronic invoices with errors will change in a more flexible direction and reduce procedures.
If the buyer's name or address is incorrect, but the tax code is still correct, there is no need to re-cast the invoice. The seller only needs:
Notify the buyer that the invoice is incorrect.
send a notice to the tax authority according to form 04/SS-HDDT.
What happens if the tax code, amount, tax rate, and goods are incorrect?
If the electronic invoice has an incorrect tax code, amount, tax rate or goods... then the seller can choose one of two ways to handle it:
Create an adjustment invoice: Clearly state "Adjust the invoice for Form... symbol... number... date... month... year...".
Make a replacement invoice: Clearly state "Replace the invoice for Form... symbol... number... date... month... year...".
After setting up, the seller signs the number and:
Send to the buyer (if using an invoice without a tax code).
Or send to the tax authority for issuance of a code (if using an invoice with a tax code).
Special note: If in the same month, the seller creates many incorrect invoices for the same buyer with the same error, just create 1 adjustment/replacement invoice with a statement (according to Form No. 01/BK-DCTT).
Is a written agreement needed?
Yes. Before adjusting or replacing invoices, you need to:
Document of agreement between seller - buyer (if it is an organization, business household...).
Or notify the buyer via the website or directly (if the buyer is an individual).
In the aviation industry alone, invoices exchanged - refunded are considered adjusted invoices, there is no need to write the line "adjust to increase/ decrease the invoices...". Airlines are still allowed to issue invoices for documents issued by the wrong agent.
