On March 13, 2024, the General Department of Taxation issued Official Dispatch No. 954/TCT-CS on adjusting erroneous invoices.
Pursuant to Clause 6, Article 12 of Circular No. 78/2021/TT-BTC, if it is discovered that the issued invoice has errors, the seller and buyer must make a written agreement clearly stating the errors, and the seller shall comply with the notification. Notify the tax authority and issue a new electronic invoice to replace the erroneous invoice. The electronic invoice that replaces the invoice that was issued with errors must have the words "Replace for invoice Model number... symbol... number... date... month... year". The seller digitally signs the new electronic invoice to replace the invoice that was created with errors and sends it to the buyer (in case of using an electronic invoice without a code) or the seller sends it to the tax authority to receive a code. for electronic invoices to replace existing invoices (in case of using electronic invoices with tax authority codes).
In cases where enterprises issue excessive invoices or invoices with errors or incorrect classification, the Provincial Tax Department will handle the above regulations and the actual situation in accordance with regulations.
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