On April 15, 2024, the General Department of Taxation issued Circular No. 1554/TCT-CS providing guidance on invoices.
In accordance with legal regulations, commercial invoices not falling under any of the types of electronic invoices stipulated in Decree No. 51/2010/NĐ-CP dated May 14, 2010, and Decree No. 04/2014/NĐ-CP dated January 17, 2014, before the implementation of electronic invoices as regulated in Decree No. 123/2020/NĐ-CP, if errors occur in commercial invoices for exported goods, there are no provisions for using electronic invoices under Decree No. 123/2020/NĐ-CP dated October 19, 2020, to replace or adjust the commercial invoices.
