On August 5, 2020, the Tax Department of Bac Ninh province issued Official Letter No. 2405/ CT-TTHT guidance on the invoice adjustment due to currency mismatch according to Point 2, Article 9 Circular 32/2011/TT-BTC dated 14 March 2011 issued by MOF as follows:
In case the Company issued an
electronic invoice, the invoice has been delivered to the buyer, the two parties have declared tax, then discovered that there is
a discrepancy in the currency of the invoice with the signed sale contract, the seller and the buyer shall make a written record or make a written agreement clearly state the error content; at the same time, issuing a new electronic invoice to supplement the used invoice, on the invoice
clearly state "adjustment for invoice with model number, symbol of invoice ... invoice number ..., date ... month ... year" .
