The Notification of Incorrectly Issued Electronic Invoices (Form 04/SS-HĐĐT) is an electronic document exchanged between taxpayers and tax authorities to explain and declare errors in electronic invoices.
The form is applied in accordance with Circular No. 91/2026/TT-BTC, effective from July 1, 2026.
The form is sent immediately upon discovering errors in information regarding the name, address, tax code, amount, or tax rate on an already issued electronic invoice (either coded or sent to the buyer) in order to make adjustments, replacements, or cancellations.
The form is created by the accountant and digitally signed by the legal representative of the business before being sent to the tax authorities.
