Treatment for erroneous e-invoices

Download Official letter

On December 16th, 2022, the Tax Department of Hanoi issued Official Letter No. 62544/CTHN-TTHT guiding the treatment of erroneous electronic invoice (e-invoice) and issuing a replacement e-invoice before adjusting for revenue reduction. As follow:

In case the enterprise issued e-invoice under the guidance in Decree No. 51/2010/NĐ-CP of Government, then reduce the revenue according to the actual value of the final settlement, the seller and the buyer must make a agreement stating the error, the seller shall notify the tax authority according to Form No. 04/SS-HĐĐT issued with Decree No.  123/2020/NĐ-CP and issue new e-invoice to replace erroneous e-invoice under the guidance in Clause 6 Article 12 of Circular No. 78/2021/TT-BTC.