Trong quá trình xuất hóa đơn điện tử, sai sót là điều khó tránh khỏi. Để hỗ trợ kế toán xử lý đúng quy định, bài viết dưới đây của Bizzi sẽ hướng dẫn chi tiết cách hủy hóa đơn điện tử theo Thông tư 78 – từ điều kiện áp dụng, mẫu biên bản đến quy trình thực hiện – giúp doanh nghiệp đảm bảo tuân thủ pháp lý và hạn chế rủi ro.
What is an electronic invoice?
Electronic invoice (E-invoice) is a type of accounting document that is created, sent, received, stored and managed electronically in accordance with the provisions of law. E-invoice has the same legal value as paper invoice if it meets all conditions of authenticity and information integrity.
In which cases should an electronic invoice be canceled?
According to regulations, electronic invoices need to be canceled in the following cases:
- Hóa đơn đã lập nhưng chưa gửi cho người mua và phát hiện sai sót. Trong trường hợp này, người bán được phép hủy hóa đơn và lập hóa đơn mới.
- The invoice has been sent to the buyer but contains errors (wrong name, address, tax code, amount, goods content, etc.) and cannot be adjusted by creating a replacement invoice or an adjustment invoice.
- Cơ quan thuế yêu cầu hủy hóa đơn do hóa đơn không hợp lệ, không tuân thủ quy định thuế.
- Enterprises cease operations, dissolve or have their tax codes revoked, resulting in the need to cancel unused invoices.
Cách hủy hóa đơn điện tử sai sót theo thông tư 78
Để thực hiện hủy hóa đơn điện tử theo Thông tư 78, doanh nghiệp/người nộp thuế cần tiến hành theo 4 bước sau:
Step 1: Make a record of invoice cancellation
If the invoice has been sent to the customer, it is necessary to make a Minutes of Invoice Cancellation with confirmation from both the seller and the buyer. The content of the minutes includes:
- Invoice number, invoice symbol, invoice date.
- Reason for canceling invoice.
- Commitment of both parties not to use canceled invoices.
In case the invoice has not been sent to the buyer, the business can make a cancellation record without the customer's consent.
Step 2: Cancel the electronic invoice on the software
- Truy cập vào electronic invoice software doanh nghiệp đang sử dụng (B-Invoice, MISA, VNPT, Viettel, BKAV, Thái Sơn, v.v.).
- Select the invoice to cancel, enter the reason for canceling the electronic invoice and perform the cancellation operation.
- Export invoice cancellation report for internal storage.
*Note: The software must ensure that the invoice cancellation history is kept for tax audit purposes.
Step 3: Notify the tax authority of the cancellation of the electronic invoice
If the invoice falls under the case of needing to be notified to the tax authority (according to Article 29, Decree 123/2020/ND-CP), the enterprise needs to send a Notice of Invoice Cancellation (Form TB03/AC).
Documents sent to tax authorities include:
- Invoice cancellation form
- Invoice cancellation notice (Form TB03/AC)
- Report on invoice usage (if any)
How to apply:
- Nộp qua cổng thông tin của Tổng cục Thuế Việt Nam hoặc phần mềm kê khai điện tử.
- In special cases, you can submit directly to the Tax Department.
Step 4: Store the electronic invoice cancellation records
After completing the invoice cancellation, the business needs to fully store:
- Invoice cancellation form
- Notice of cancellation of electronic invoice
- Xác nhận của cơ quan thuế (nếu có)
Minimum retention period: 10 years according to accounting and tax regulations.
Important notes when canceling electronic invoices
- Once canceled, electronic invoices cannot be restored, so check carefully before doing so.
- Canceled invoices may not be used for tax declaration or accounting purposes.
- Nếu hóa đơn có sai sót nhưng không cần hủy, có thể lập hóa đơn thay thế hoặc điều chỉnh thay vì hủy.
- It is necessary to cancel invoices according to the correct procedure to avoid being penalized for administrative violations in the field of tax.
Penalty level for canceling electronic invoices in violation of regulations
According to Decree 125/2020/ND-CPIf a business cancels an invoice in violation of regulations, it may be subject to the following penalties:
- Failure to cancel invoices within the prescribed time limit: Fine from 4,000,000 - 8,000,000 VND if invoices are not canceled within the time limit required by the tax authority or when the business ceases operations.
- Failure to make a record of invoice cancellation when necessary: Fine from 2,000,000 - 4,000,000 VND if there is no record of invoice cancellation in accordance with regulations when canceling an invoice due to error.
- Continuing to use invoices that have been decided to be canceled: Fine from 20,000,000 - 50,000,000 VND
- Failure to report invoice cancellation to tax authorities (if required): Fine from 6,000,000 - 18,000,000 VND
Tips to avoid violations when canceling electronic invoices
- Check carefully before creating an invoice to avoid errors and limit cancellations.
- Cancel invoices according to procedures, complete invoice cancellation records.
- Monitor invoice cancellation deadlines and notify tax authorities when necessary.
- Use reputable electronic invoice software to avoid system errors or data loss when canceling invoices.
Hướng dẫn thủ tục hủy hóa đơn điện tử đã phát hành với B-Invoice
When using B-Invoice software, customers will perform the operation of Canceling their unit's invoice.
- Step 1: “Process invoices” >> “Report incorrect invoices” >> “Create new”
Trên thanh Menu, chọn mục Thông báo hóa đơn sai sót
– Search for Invoices that need error notification
On this interface, the system will display a list of invoices that need to be notified of incorrect invoices according to the search criteria. Next, you select Invoice error notification procedures want to edit and import “error notification reason”After filling in all the information, click "Save"
Sau khi đã hoàn tất chỉnh sửa hóa đơn điện tử, bạn có thể thực hiện các nghiệp vụ khác bao gồm: View, edit, delete notifications (if any). Đồng thời, hệ thống sẽ cập nhật trạng thái thông báo gửi Cơ quan Thuế trên màn hình các thông báo xử lý hóa đơn sai sót.
- Step 2: Cancel invoice
After the notification of the incorrect invoice is accepted by the Tax Authority, the customer can proceed to cancel the invoice on the software.
Method 1: On the Sales Invoice list screen, click "Cancel invoice"
– Enter “Reason for cancellation” then press the button “Cancel invoice”.
Method 2: On the Menu bar, select “Process invoices”, then select “Cancel invoices”, then click “Create new”.
- Step 3: Make a record of invoice cancellation between the seller and the buyer
On the Menu bar, select the item “Process invoice” >> “Cancel invoice” >> "Make a record".
Next, you enter Minutes number, check the information and execute electronic signature. Then press "Print" to download the Invoice Cancellation Record file.
Save the minutes in pdf format and sign offline between the seller and the buyer, or sign online between the seller and the buyer. Finally, both parties save the minutes as a basis for canceling the invoice.
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