From July 1st, 2026, the process for handling incorrectly issued electronic invoices will require verification. Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC. With conventional electronic invoices... Incorrect product name, The seller can choose to issue an invoice. adjust or replace. Form 04/SS-HĐĐT should not be used by default for this error.
1. Incorrect product name on the invoice: should it be adjusted or replaced?
Before amending an invoice, the accountant should determine... type of invoice and Which content is actually incorrect?. Article 10 of Circular 91/2026/TT-BTC clearly distinguishes between defects related to goods and defects that only relate to the name, address, or amount in words of the buyer.
| Situation | The method of handling should be checked. | Points to note |
|---|---|---|
| Regular electronic invoices contain incorrect product names. | Options available adjust or replace. | Don't categorize things by "adjust minor errors, replace major ones.". |
| The electronic receipt from the cash register is incorrect. | The principle at point c, clause 1, Article 10 is to establish replacement bill, except where otherwise specified. | It is necessary to correctly identify the type of invoice before proceeding. |
| Only the name, address, amount in words, or other details are incorrect, but the tax identification number (MST), amount, tax rate, tax amount, or goods are correct. | Notify the buyer; there is no need to reissue the invoice and notify the tax authorities accordingly. Form 04/SS-HĐĐT. | This is not a case of "incorrect product name". |
| Multiple invoices from the same buyer in the same month have the same incorrect product name. | A single adjustment or replacement invoice can be issued for multiple invoices if the conditions are met. | Attached is the list. Form 01/BK-ĐCTT. |
For a broader picture of cases involving errors other than product names, please refer to the guidelines. Correcting incorrect electronic invoices. For alternative options, Bizzi has a separate article on that. replacement bill.
2. How to write an invoice to correct an incorrect product name.
If a business chooses to make adjustments, the process should follow this order: verify the transaction → prepare documentation with the buyer → create an adjusted invoice → digitally sign/send according to invoice type → record the processing trace.
- Verify that the product name matches the transaction record.Check the order, contract, delivery note, warehouse release form, acceptance report, or sales data to determine the actual name of the goods/services that need to be displayed.
- Verify the buyer and the agreement/notice records.If the buyer is an economic organization, other organization, household business, or individual business, both parties shall enter into a written agreement clearly stating the erroneous content before making adjustments, unless otherwise required by law. If the buyer is an individual, the seller shall provide notification as prescribed by law.
- Create an electronic invoice to correct and reference the incorrect invoice.The adjusted invoice must include a reference to the incorrectly issued invoice, as required by Circular 91/2026/TT-BTC.
- Record the correct product name.Only correct what needs correcting. If the amount, tax rate, tax amount, and other valuable data are already correct, don't create additional discrepancies simply by changing the product name.
- Digitally sign and send invoices through the correct channel.For invoices with a code, the seller submits them to the tax authority to obtain a new invoice code before sending them to the buyer; for invoices without a code, the procedure applicable to that type of invoice is followed.
- Keep a record linking the incorrect invoice and the adjusted invoice.It's advisable to keep the agreement/notification, transaction records, and related documents together for easy reference when needed.
3. Sample instructions for recording changes to product names.
The hardest part is often not manipulating the software, but writing content that the reader can clearly understand. Which invoice is being corrected?, Where did it go wrong? and What is correct information?.
Sample adjustment invoice reference line
Adjustment for Invoice Form No. ..., symbol ..., number ..., date ... month ... year ...Example of adjusting product names
Change the product name from “Women's shirt code SP-01” to “Men's shirt code SP-01”.Example of adjusting the service name
Change the service name from “System Maintenance Service July 2026” to “System Maintenance Service Q3/2026”.Download the sample Word file with the content adjustments and replacements.
This file compiles reference phrases and examples of how to handle invoices with incorrect product names. This is a guidance document; the actual electronic invoice must still be created on the electronic invoicing system that the business is currently using.
4. When selecting a replacement invoice, what should be written?
In the case of a regular electronic invoice with an incorrect product name, replacement is a valid option in addition to correction. The new invoice must fully reflect the correct transaction data and include a reference to the replaced invoice.
This invoice replaces invoice Form No. ..., symbol ..., number ..., dated ... month ... year ...- Verify all information before issuing a new invoice, not just the product names.
- Maintain a link between the incorrect invoice, the agreement/notification record, and the replacement invoice.
- If an invoice has been processed using the alternative method but is subsequently found to be incorrect, subsequent processing will continue using the method applied initially.
- If the electronic receipt from the cash register is incorrect, priority should be given to checking the specific replacement regulations in Article 10 before proceeding.
5. What documents need to be prepared before making adjustments or replacements?
You shouldn't start with the "Adjust" button on the software. First, you need to identify who the buyer is and what documents prove the information is correct.
| Buyer | Documents to note | Practical approach |
|---|---|---|
| Economic organizations, other organizations, business households, individual businesses | The agreement document must clearly state the incorrect content before any adjustments/replacements are made, except in cases where exemptions are granted according to regulations. | Clearly state the invoice number, the incorrect information, the correct information, and the proposed solution. |
| Individual | Notify the buyer or post a notice on the seller's website, if applicable, as the case may apply. | Keep proof of notification along with the invoice record. |
Sample agreement document
Both parties confirm that invoice number …, symbol …, dated … incorrectly stated the name of the goods as “…”. The correct name of the goods as per the transaction is “…”. Both parties agree that the seller will process the correction/replacement electronic invoice in accordance with current regulations.
The agreement document is a supporting document for handling errors; it does not replace a new electronic invoice. If a business frequently handles various types of errors, it is advisable to standardize the internal template with required fields instead of rewriting it from scratch each time.
Download a sample agreement form for incorrect product names.
The Word template includes fields to record information for both parties, incorrect invoices, recorded content, correct content, and proposed adjustments or replacements.
6. When is Form 04/SS-HĐĐT used? Why shouldn't it be used by default for incorrect product names?
The most confusing point is the phrase "wrong name". Incorrect buyer name and Incorrect product name They are not treated the same way in Article 10 of Circular 91/2026/TT-BTC.
| Error | Will the invoice be reissued? | Solution |
|---|---|---|
| Incorrect name/address/amount in words or other details, but That's correct. Tax identification number, amount, tax rate, tax amount, or goods. | No need to re-invoice. | Notify the buyer and complete Form 04/SS-HĐĐT with the tax authorities. |
| Wrong product name, goods that do not meet specifications/quality standards or items that require correction | Have. | Choose to adjust or replace a regular electronic invoice. |
Therefore, when an accountant receives a request for an invoice with an incorrect name, they should immediately ask for clarification: Whose or what name is incorrect? Just one different word can lead to two different ways of handling it.
7. How should I handle multiple invoices with incorrect product names in the same month?
If, within the same month, the seller has incorrectly entered the same information regarding the buyer, product name, unit price, quantity, or tax rate on multiple invoices. same buyer, Circular 91/2026 allows for the establishment of... an adjustment or replacement invoice for multiple invoices and attached statement Form 01/BK-ĐCTT.
The summary sheet should not be used if the invoices belong to different buyers, are from different months, or contain incorrect information that does not meet the consolidation criteria.
8. How should goods be labeled to minimize the risk of needing adjustments?
The product names on the invoice should be sufficient to correctly identify the goods/services of the transaction. For businesses with internal product codes, multiple specifications, or different trade names, there should be a mapping rule between the sales catalog, inventory, and invoicing data.
- It's not just about visual inspection: Compare the product code, description, specifications, unit of measurement, and sales records.
- Do not equate "different name" with "wrong name": Input and output item names may differ due to processing, packaging, specification conversion, or internal master data; the focus is on traceability and accurate transaction reflection.
- The category key is used for generating invoices: This prevents users from typing new product names themselves when a standard code is already available.
- Check for product changes: When the sales department changes product names or sales descriptions, the billing data needs to be updated simultaneously.
If you need to examine the relationship between the names of purchased and sold goods in more detail, see the instructions on input and output invoices.
9. Common mistakes when processing invoices with incorrect product names.
The product name is incorrect, but the price and tax are still correct.
This still falls under the category of incorrect goods requiring handling according to point b, clause 1, Article 10. It shouldn't be changed to Form 04/SS-HĐĐT simply because it "doesn't affect the money.".
Incorrect company/buyer name
If only the name or address is incorrect but the tax identification number, amount, tax rate, tax amount, or goods are correct, this falls under a different category of processing. Accountants need to clearly distinguish this from "incorrect product name".
Input name is different from output name.
You can't conclude something is wrong just because two strings of characters are different. It's necessary to check the transaction, processing/packaging/conversion procedures, internal product codes, and traceability from purchase to sale.
The adjusted or replacement invoice remains incorrect.
If the first processing step selected "adjust," then the subsequent processing steps will continue in the "adjust" format; if "replace" was selected, then the replacement process will continue.
10. Checklist before issuing adjustment or replacement invoices.
- Verify that the product name matches the transaction and source documentation.
- Determine whether it's a regular electronic invoice or an invoice from a cash register.
- Check for any additional errors in the tax code, amount, tax rate, tax amount, quantity, unit price, or specifications/quality.
- Determine whether the buyer is a business organization/household/individual or an individual in order to prepare the appropriate documents.
- Choose either adjust or replace; do not mix the two options in a single processing sequence.
- Fill in the correct reference line to the incorrect invoice.
- Check the ability to consolidate invoices if there are multiple invoices from the same buyer, in the same month, and with the same error.
- Digitally sign invoices, send them using the correct invoice type, and maintain relevant records.
Businesses should update their internal processes according to Decree 254/2026/ND-CP on electronic invoices instead of continuing to use the original construction process based on the document system before July 1, 2026.
11. At which step in this process is a B-Invoice appropriate?
For the problem of incorrect product names, the software does not replace the transaction classification step. Accountants still have to correctly identify the type of error and the handling method according to regulations. Afterward, the electronic invoicing system is where invoices are issued, digitally signed, managed, and retrieved.
| Demand | The scope of B-Invoice is published by Bizzi. |
|---|---|
| Issuing and managing invoices | Manage the issuance, tracking, and reporting of invoices on the system. |
| Lookup/Retrieve | Search and retrieve original invoices; supports QR codes for quick information verification. |
| Data output | Support for formats such as PDF, HTML, and Excel varies depending on the product range. |
| Storage and digital signature | Stores XML invoice data and supports digital signature methods. |
| Integration | It integrates with management systems, sales software, and supports invoice context from POS machines. |
The key point to remember is: B-Invoice is a tool for implementing and managing invoices; the decision to use adjustments, replacements, or Form 04 must be based on the actual situation and applicable regulations.
Check out the B-Invoice electronic invoicing solution.
If businesses need to standardize the issuance, management, retrieval, and storage of electronic invoices, they can review the current range of features offered by Bizzi Invoice.
12. Documents to be compared when processing invoices with incorrect product names.
- Decree 254/2026/ND-CP, issued on June 30, 2026 and effective from July 1, 2026.
- Circular 91/2026/TT-BTC, especially Article 10 regarding the handling of incorrectly issued electronic invoices.
- For a general understanding of the concept and principles of invoicing, please refer to the following article. Regulations on issuing invoices in Vietnam.
13. Frequently Asked Questions about Invoices with Incorrect Product Names
Should incorrect product names be corrected or replaced?
With a standard electronic invoice, if the product name is incorrect, the seller can choose to issue an adjustment invoice or a replacement invoice. There is no general rule that incorrect product names can only be adjusted.
If the product name is incorrect, is it necessary to submit Form 04/SS-HĐĐT?
This should not be assumed. Form 04/SS-HĐĐT is used for the group of errors mentioned in point a, clause 1, Article 10, which does not include errors in goods. Errors in the name of goods fall under the category of errors that can be handled by adjustment or replacement in a regular electronic invoice.
Is it mandatory to draw up a written record or agreement?
Before making adjustments or replacements as stipulated in point b, clause 1, Article 10, if the buyer is an economic organization, other organization, business household, or individual business, both parties must draw up a written agreement clearly stating the incorrect content, except in cases where it is not mandatory. If the buyer is an individual, the seller must provide notification as required.
Is an incorrect service name handled the same way as an incorrect product name?
It is necessary to determine whether the incorrect information falls under the category of data that must be corrected on the invoice and compare it with the actual transaction. If it falls under the category of errors related to goods/services that need to be reissued, the business should handle it according to the adjustment or replacement mechanism applicable to that case.
If multiple invoices have the same incorrect product name, do I need to correct each invoice individually?
Not necessarily. If the same buyer, same month, and the same incorrect information as per Article 10, the seller may issue a single adjustment or replacement invoice for multiple invoices and attach Form 01/BK-ĐCTT.
How should I handle a receipt from the cash register that has the wrong product name?
This is a case with specific regulations. Point c, Clause 1, Article 10 stipulates the principle of issuing replacement invoices for electronic invoices from cash registers that have been incorrectly issued, except for exceptions specified separately. The procedures of regular electronic invoices should not be applied mechanically.
What should I do if the adjusted or replacement invoice is still incorrect?
If the initial processing was done using adjustment, subsequent processing will continue using adjustment; if replacement was chosen, it will continue using replacement.
Is it definitely wrong if the product names on the input invoice are different from those on the output invoice?
No. The traceability between purchased and sold goods needs to be examined, especially when the business involves processing, packaging, changing specifications, or using different internal product codes. The fact that the names don't match character-by-character is not enough to conclude the invoice is incorrect.
14. Conclusion
For electronic invoices with incorrect product names issued from July 1, 2026, the first step is not to select Form 04 or click the adjustment button on the software. The accountant needs to correctly identify the invoice type, the incorrect content, and the buyer. With regular electronic invoices, incorrect product names can be handled by... adjust or replace; For receipts from cash registers, check the specific replacement policy.
Before issuing a new invoice, it is advisable to cross-check transaction records, prepare appropriate agreements/notifications, check the feasibility of consolidating invoices if multiple invoices are incorrect, and maintain complete records between the original invoice and the subsequently processed invoice.
