Question:
Our company is currently using electronic invoices and some remaining printed invoices. Previously, when issuing invoices to customers with incorrect names and addresses, the buyer and seller were allowed to create an invoice adjustment agreement without the need to delete and issue another invoice. We would like to inquire whether starting from November 1, 2020, when creating electronic invoices and paper invoices with incorrect names and addresses, are the buyer and seller allowed to create an invoice adjustment agreement or do they have to delete and issue another invoice?
Answer:
Based on Article 2 of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government, which regulates invoices and documents.
Based on Point b, Clause 7, Article 3 of Circular No. 26/2015/TT-BTC dated February 27, 2015, of the Ministry of Finance, guiding value-added tax and tax administration in Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government, detailing the implementation of amended and supplemented provisions of tax laws and amending and supplementing some articles of decrees on taxes and amending and supplementing some articles of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance, on invoices for sales of goods, provision of services.
Starting from November 1, 2020, the issuance and use of invoices continue to comply with the provisions of Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP of the Government. Therefore, when creating electronic invoices and paper invoices with errors in the name and address of the buyer but with the correct tax identification number of the buyer, the parties can create an invoice adjustment agreement and are not required to issue an adjusted invoice.
