An electronic invoice adjustment record is a written agreement clearly stating the incorrect information before the seller adjusts or replaces the invoice for the buyer, whether it is an organization, household, or individual business. From July 1st, 2026, the handling procedures must be based on Article 10 of Circular 91/2026/TT-BTC and Decree 254/2026/NĐ-CP.
This article helps accountants identify the correct situations requiring a written agreement, choose whether to make adjustments or replacements, and download the appropriate Word template.
When is it necessary to create a record of adjustment for an electronic invoice?
According to Article 10 of Circular 91/2026/TT-BTC, Before adjusting or replacing an incorrect invoice for a buyer who is an economic organization, other organization, household business, or individual business, the seller and buyer must draw up a written agreement clearly stating the incorrect information.
| Type of error | Main handling method | Is a written agreement required? |
|---|---|---|
| Incorrect name, address, amount in words, or other details, but not incorrect tax code, amount, tax rate, tax amount, or goods. | Notify the buyer, do not reissue the invoice; send Form 04/SS-HĐĐT to the tax authority. | No adjustment/replacement is required as no new invoice will be generated. |
| Incorrect tax code, product name, specifications/quality, amount, tax rate, tax amount, or other required information. | Choose to create an adjustment invoice or a replacement invoice. | Yes, if the buyer is an organization, household, or individual business. |
| The buyer is an individual. | Notify buyers or post an advertisement on the seller's website. | A written agreement is not required. |
| Receipts from cash registers or invoices for the sale of assets must be registered for ownership and use rights. | Issue a replacement invoice, except in specific cases as stipulated separately. | Follow the corresponding processing procedure. |
To correctly identify the group of errors before choosing an option, the accountant can conduct further verification. Common errors in electronic invoices.
Sample electronic invoice adjustment record (Word file)
The Word files below can be used as a framework for presentation, then the incorrect content, correct content, and proposed solutions can be replaced. Some file names still refer to Circular 39 or Circular 78, so businesses must update the basis and terminology according to the regulations in effect at the time of signing.
Sample for adjusting incorrect unit prices
This template is suitable when the unit price changes the amount on the invoice and the business chooses to issue an adjustment invoice.
Download Word template for incorrect unit prices
Sample for handling incorrect tax identification numbers
Incorrect tax identification numbers fall under the category of errors that allow sellers to choose to correct or replace them according to the new regulations.
Download Word template for incorrect tax identification number
Incorrect company name
If only the name is incorrect but the tax identification number and other key details are correct, the seller can report the error and does not need to reissue the invoice.
Download Word template with incorrect company name
Incorrect address form
If only the address is incorrect and other key details are correct, the business will handle it as a group error notification, without reissuing the invoice.
Incorrect address for downloading Word template
Sample general agreement
Use a standardized form when both parties need to record the original invoice, any errors, correct information, and options for adjustment or replacement.
Content required in an invoice adjustment record.
The document should contain sufficient information to identify both parties, the incorrect invoice, the erroneous content, and the proposed solution, while avoiding the use of legal grounds that have expired.
When comparing the invoice number, symbol, type, and issuance date, businesses can refer to additional guidance on... The process of issuing and using electronic invoices. To ensure that the information in the minutes matches the original documents.
- Name, address, and tax identification number of the seller and the buyer.
- The number, symbol, date of issue, and type of original invoice.
- The content is incorrect and the content is correct.
- The solution agreed upon by both sides: adjustment or replacement.
- The date of creation, the representative, and the form of signing are appropriate.
- I commit to retaining all relevant documents and invoice records.
How to prepare a report and handle incorrect invoices.
The safety procedure is to classify the error first, and only then decide whether a new agreement and invoice are needed.
- Compare with the original invoice: Accurately identify the erroneous indicator and its impact.
- Error classification: The team simply needs to notify us, or they must make adjustments/replacements.
- Agree with the buyer: Prepare a written agreement if the buyer is an organization, household, or individual business owner.
- Create a new invoice: Write the correct line for "Adjusted for…" or "Replaces for…" according to the chosen option.
- Sign and send: Depending on the type of invoice, the invoice is sent to the buyer or the tax authority for a code issuance.
- Save the file: Retain original invoices, agreements, adjustment/replacement invoices, and related notices.
Adjusting or replacing the invoice: which option is better?
Both options are valid for material misstatements, but businesses should choose based on their ability to verify information, software systems, and the methods used in the initial handling process.
| Criteria | Adjust | Replace |
|---|---|---|
| Nature | Record the increase or decrease compared to the original invoice. | Issue a new invoice to replace the incorrect one. |
| Reference line | “"Adjust the invoice..."” | “"A replacement for the bill..."” |
| Next processing | Continue with the selected adjustment method. | Continue with the chosen alternative method. |
| Adjusted value | Increase positive recording, decrease negative recording. | Ensure that the new invoice fully reflects the correct content. |
If there is an error in the product name, quantity, unit price, tax rate, or tax amount, see more information. Instructions on correcting electronic invoices with incorrect content. To compare the new invoicing method.
Frequently asked questions
The answers below focus on common queries regarding mandatory requirements, signatures, and document templates.
Is a record of adjustments to electronic invoices mandatory?
This applies in cases where the seller chooses to adjust or replace an incorrect invoice for a buyer who is an economic organization, other organization, household business, or individual business. A written agreement clearly stating the incorrect information is required, as stipulated in Article 10 of Circular 91/2026/TT-BTC.
Can minutes be signed electronically?
Businesses can create electronic documents and sign them with digital signatures if the signing method complies with electronic transaction regulations, identifies the signatory, and ensures the integrity of the document. Both parties should agree on the storage format and reconciliation process.
Do I need an invoice correction if the name or address is incorrect?
No, if a regular electronic invoice only has an error in the name, address, or amount in words, but not in the tax code, amount, tax rate, tax amount, or goods, then according to point a, clause 1, Article 10 of Circular 91/2026/TT-BTC, the seller must notify the buyer and send Form 04/SS-HĐĐT to the tax authority instead of reissuing the invoice.
Does the report need to be sent to the tax authorities?
The agreement document is kept at the unit and presented upon request by the competent authority. The documents submitted to the tax authority depend on the type of error and the form of processing.
Can we use the old Word template as per Circular 78?
It may be used as a presentation framework, but the legal basis, terminology, and handling procedures must be updated according to regulations effective from July 1, 2026, before signing.
