Question: How should businesses deal with electronic invoices that have errors?
HMLF answer:
To address this concern for businesses, on 12 December 2022, the Hanoi City Tax Department issued official document number 61434/CTHN-TTHT. In this document, the Hanoi City Tax Department provided the following guidance:
Starting from the moment the company uses electronic invoices, if errors are detected in invoices prepared in accordance with the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010; Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government; and guidance documents from the Ministry of Finance, businesses should take the following steps:
– The seller and the buyer must agree in writing to clearly record the errors. The seller must inform the tax authority using Form No. 04/SS-HDDT issued together with Decree No. 123/2020/ND-CP.
– The seller must issue a new electronic invoice (with or without the tax authority’s code) to replace the invoice with errors. This is because the original invoice lacks the phrase “Replacement for invoice Form No… serial No… dated… month… year” as required by Article 6, Clause 12 of Circular No. 78/2021/TT-BTC dated 17 September 2021, of the Ministry of Finance.
The seller must sign the new electronic invoice to replace the invoice with errors, then send it to the buyer. Alternatively, the seller can send it to the tax authority to obtain a code for the replacement electronic invoice.
(Extracted from official document number 61434/CTHN-TTHT dated December 12, 2022, from the Hanoi City Tax Department)
