Not every case of incorrect electronic invoice processing requires the creation of a "cancellation record". From July 1st, 2026, businesses need to determine the type of error when notifying, adjusting, or replacing invoices; a written agreement will be drawn up when required by law.
This article provides sample Word documents, a table of processing options, and instructions on filling out, signing, and saving records to help accountants avoid misusing cancellation records, recall records, Form 04/SS-HĐĐT, and adjustment or replacement invoices.
- 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, and send Form 04/SS-HĐĐT as prescribed.
- Incorrect tax code, product name, specifications, quality, amount, tax rate, tax amount, or other required information: the seller chooses to correct or replace.
- Before making adjustments or replacements, if the buyer is an organization, household business, or individual business, both parties shall draw up a written agreement clearly stating the incorrect content, unless otherwise stipulated.
Download the latest 2026 Word template for canceling electronic invoices.
Current regulations do not issue a single, numbered template called "electronic invoice cancellation record" for use in all cases. The template below is presented in the following way: Agreement document for handling erroneous electronic invoices and may be renamed as an amendment agreement or a replacement agreement depending on the practical circumstances.
The Word document template should be reviewed against the situation, invoice data, and internal procedures before signing. The contents of this agreement do not replace adjustment invoices, replacement invoices, or notifications sent to the tax authorities.
What is a record of electronic invoice cancellation according to current understanding?
“"Electronic invoice cancellation record" is the term commonly used by users and accountants when recording the processing of an incorrectly issued invoice. However, this name alone does not determine the legal outcome. Businesses must determine whether the invoice only requires notification, adjustment, or replacement.
In cases requiring adjustments or replacements, and the buyer is an organization, household business, or individual business, the documents exchanged between the two parties should accurately reflect the nature of the transaction. The agreement clearly states the incorrect content.. This document serves as a basis for both parties to agree on information, but it does not replace the function of a new invoice.
- “"Cancellation record" is a search term and a practical way of referring to it, not a mandatory template for all invoice errors.
- Form 04/SS-HĐĐT is a notification sent to the tax authorities, not a record of agreement between the buyer and the seller.
- A corrected or replacement invoice is a document used to address errors according to the business's chosen method.
How to determine if a cancellation record for an invoice is necessary.
The method of handling depends on the nature of the error, the buyer, and the transaction. Accountants can refer to the following table before preparing the documentation.
| Situation | Will the invoice be reissued? | Main record or operation | Is a written agreement between both parties necessary? |
|---|---|---|---|
| Incorrect name, address, amount in words, or other details, but not essential information. | Are not | Notify the buyer and submit Form 04/SS-HĐĐT as required. | Not subject to the requirement of creating a written agreement for adjustment or replacement. |
| Incorrect tax code, product name, specifications, quality, amount, tax rate, tax amount, or other required information. | Have | Choose to create an adjustment invoice or a replacement invoice. | Yes, if the buyer is an organization, household business, or individual business, except as otherwise stipulated. |
| The buyer is an individual, not a business. | Depending on the type of error | The seller will notify the buyer or post a notice on the seller's website, if available. | The requirement for a written agreement between both parties does not apply as it does to organizations, households, or individual businesses. |
| The buyer returns all or part of the goods. | There is a subsequent invoicing operation. | The seller issues an adjustment invoice; if agreed upon and conditions are met, the buyer may issue a return invoice. | Record the return agreement and documents as per the actual transaction. |
| Invoices were issued when payment was collected in advance, and then the service was canceled or terminated. | There is a subsequent invoicing operation. | Issue an adjustment invoice for an already issued invoice. | Keep records proving the cancellation or termination of the transaction. |
| Multiple invoices in the same month contain the same incorrect buyer information. | Have | It is possible to create a single adjustment or replacement invoice for multiple invoices and attach a statement using the applicable template. | Implement the written agreement requirements corresponding to the buyer's profile. |
Distinguishing between cancellation record, recall record, and Form 04/SS-HĐĐT
| Document or name | Nature | Proper usage |
|---|---|---|
| Invoice cancellation form | Commonly used terms in practice. | It should not be used as the default name; it needs to be changed to a regulatory or replacement agreement if it is appropriate for the business. |
| Invoice cancellation record | Common terms found in outdated documentation or paper invoicing processes. | It should not be used as a default step when processing electronic invoices according to current regulations. |
| Agreement document | Clearly state the incorrect information and the proposed solution between the seller and the buyer. | Prepare in advance before making adjustments or replacements if required by law. |
| Form 04/SS-HĐĐT | Notification of incorrectly issued electronic invoices sent to the tax authorities. | Use only as prescribed; do not replace the agreement or new processing invoice. |
| Adjustment invoice | The invoice shows the details that need adjustment. | Use when the seller selects or when adjustments are required. |
| Replacement invoice | The new invoice will replace the incorrectly issued invoice. | Use when the seller chooses an alternative option and circumstances permit. |
For more in-depth processing of each task, please refer to the following resources. Sample electronic invoice adjustment record, Regulations regarding replacement invoices and How to handle common errors on invoices.
What information should a sample electronic invoice cancellation form include?
A written agreement for handling erroneous invoices should contain sufficient information to identify the invoice, the incorrect content, the correct content, and the solution agreed upon by both parties.
- Name, tax identification number, address, and representative of the seller and buyer.
- The invoice number, symbol, invoice number, and invoice date are incorrect.
- The recorded content is incorrect, the content is correct, and the cause of the error is explained.
- Solution: Adjust or replace.
- Information on adjusted or replacement invoices after they have been issued.
- We commit to cooperating in declaring, storing, and taking responsibility for the information.
- The signature of an authorized person or a duly authorized representative.
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
AGREEMENT ON HANDLING ERRORS IN ELECTRONIC INVOICES
Regarding: Correct or replace incorrectly issued electronic invoices.
Today, on the ….. day of ….. month of ….. year, the seller and the buyer agree to create this document to record the errors on the electronic invoice.
1. Seller Information
Unit Name: …………………………………………………………………………………………..
Tax identification number: ………………………………………… Address: …………………………………………
Representative: …………………………………….. Position: ……………………………………..
2. Buyer Information
Name of unit or business household: ………………………………………………………………
Tax identification number: ………………………………………… Address: …………………………………………
Representative: …………………………………….. Position: ……………………………………..
3. The invoice information was incorrect.
Invoice number: …………………… Date issued: …../…../……….
Incorrect content: …………………………………………………………………………………………
Correct content: ………………………………………………………………………………………
4. Solution
Both parties agree that the seller will issue an adjustment invoice or a replacement invoice for the aforementioned invoice according to the chosen method and applicable regulations. This document will be prepared for both parties to keep with their invoice records and to be presented when requested by the competent authority.
| Buyer's representative | Seller's representative |
|---|---|
| Sign, clearly state your full name and title. | Sign, clearly state your full name and title. |
How to fill out the electronic invoice cancellation form
- Step 1: Compare the data with the original invoice.Verify the XML file or data on the system to ensure the correct symbols, invoice numbers, issuance dates, tax identification numbers, values, and tax amounts are recorded. Do not rely solely on the displayed PDF.
- Step 2: Clearly list each incorrect item.Specify the exact field where the error occurred and its correct value. Avoid vague statements like "due to an error" without specifying the issue that needs addressing.
- Step 3: Choose a solution.Clearly state whether both parties agree to issue an adjustment invoice or a replacement invoice. Do not list both options simultaneously without finalizing the method.
- Step 4: Verify the signatory's authority.The signatory is the legal representative or an authorized person in accordance with the company's regulations and records.
- Step 5: Update the invoice processing information.After issuing an adjustment or replacement invoice, add the number, symbol, and date to the file for easy reference.
How to sign a PDF file containing a cancellation record for an electronic invoice using a digital signature.
The agreement can be drafted and signed electronically. An easy way to control this is for both parties to sign sequentially on the same PDF file that has already finalized the content.
- Step 1: Finalize the document and export it as a PDF.Verify all data before exporting the file. Ensure that the content remains unchanged after the first party signs it.
- Step 2: The seller signs digitally.Use a valid digital certificate from the business or its authorized representative and place your signature in the seller's confirmation section.
- Step 3: Send the correct signed file to the buyer.Do not convert the file format or edit it after the first signature.
- Step 4: The buyer inspects and signs for confirmation.Check the seller's signature status before signing in the buyer's section.
- Step 5: Save the completed versionSave the file containing all signatures along with the original invoice, agreement document, tax authority notification, and adjusted or replacement invoice.
See further instructions on digital signature on electronic invoices and storing electronic invoice records.
The process for handling erroneous electronic invoices follows six steps.
- Step 1: Identify the type of errorDistinguish between non-material errors and errors in tax identification numbers, goods, amounts, tax rates, tax amounts, or other mandatory information.
- Step 2: Identify your target buyersDistinguish between buyers who are organizations, households, or individuals engaged in business and those who are individuals not engaged in business.
- Step 3: Select, adjust, or replace the notification.Do not select "cancel invoice" by default. The option must be appropriate for the situation and the type of invoice.
- Step 4: Draft a written agreement if necessary.Clearly state the incorrect information and the agreed-upon solution before issuing a new invoice.
- Step 5: Prepare and send the processing invoice.Digitally sign and send to the buyer or to the tax authority to issue a code according to the type of invoice being used.
- Step 6: Verify, declare, and archive the documents.Check the receipt status, complete the appropriate declaration form, and retain all relevant documents.
Common mistakes when preparing a document to cancel an invoice.
| Error | Risk | How to fix |
|---|---|---|
| Use the term "cancellation record" for all situations. | The records do not accurately reflect the adjustment or replacement transaction. | Rename the document according to the actual handling method. |
| Mistaking Form 04/SS-HĐĐT for the minutes of the meeting between the two parties. | Missing required records or incorrect documents submitted. | Clearly separate the tax authority notification, the agreement document, and the new processing invoice. |
| Simply write "incorrectly shipped" or "due to error".“ | Content that needs to be adjusted or replaced cannot be determined. | Specify the incorrect data field, the incorrect value, and the correct value. |
| Use the declared criteria to decide the entire process. | Incorrect invoice processing branch selected | Starting with the type of error, the target buyer, and the nature of the transaction. |
| The signatory lacks authority. | The documents are difficult to prove consistency between the two parties. | Verify the title or authorization document before signing. |
| Edit the PDF after it has been signed. | Digital signatures may lose their validity. | Create a new file and re-sign it completely. |
Checklist before finalizing invoice processing documents.
- The type of error and the appropriate solution have been identified.
- The target buyer has been correctly identified.
- The agreement clearly states what is incorrect and what is correct.
- The original invoice information is cross-referenced against accurate data.
- The signatory has the proper authority.
- The adjustment or replacement invoice correctly links to the incorrect invoice.
- The notification sent to the tax authorities was made in the correct circumstances.
- After signing, the PDF file can be used to check the signature status.
- The records are stored along with transaction documents and related declaration data.
At which stage does B-Invoice support the management of outgoing invoices?
B-Invoice is Bizzi's electronic invoicing solution, suitable for creating, issuing, searching, and tracking the status of outgoing invoices. In the error handling process, the software assists users in managing invoice data and performing processing tasks according to the functions configured on the system.
Frequently Asked Questions about Electronic Invoice Cancellation Records
Is it mandatory to create a written record when canceling an electronic invoice?
Not every case requires a written record. If the invoice contains significant incorrect information and the seller chooses to correct or replace it, the two parties should draw up a written agreement when the buyer is an organization, household business, or individual business, unless otherwise stipulated.
Is there a mandatory template for the electronic invoice cancellation record issued by the Ministry of Finance?
The regulations require a written agreement clearly stating the errors in the applicable cases, but do not issue a standardized form with a specific number called "electronic invoice cancellation record" for common use. Businesses can create their own forms, ensuring they contain all the necessary information.
Is Form 04/SS-HĐĐT the same as the invoice cancellation record form?
No. Form 04/SS-HĐĐT is a notification to the tax authorities regarding an incorrectly issued electronic invoice. This document does not replace a written agreement between the two parties or an adjustment/replacement invoice.
Is the record of electronic invoice cancellation still in use?
“"Recall record" is a term commonly found in old documents or paper invoicing processes. With electronic invoices, businesses should use the correct current records, including error notices, agreements, adjustment invoices, or replacement invoices.
If a contract is canceled, can the invoices already issued also be canceled?
If an invoice has been issued upon receiving payment and the transaction or service is subsequently canceled or terminated, the seller needs to identify the invoice adjustment transaction and maintain records proving the cancellation, instead of automatically canceling the invoice and then reissuing it.
Can a document canceling an electronic invoice be signed with a digital signature?
Documents can be created and signed electronically. Both parties should sign on the same PDF file, check the signature status, and save the completed version with the invoice file.
Is it mandatory to affix a stamp to electronic minutes?
There is no general requirement that all invoice processing agreements must be stamped. Businesses need to ensure that the signatory is authorized and complies with internal regulations, policies, or agreements between the parties.
Can invoices that have already been declared for tax purposes be adjusted or replaced?
Businesses should not rely solely on the declared status to choose an option. They need to consider the type of error and the specific circumstances to make adjustments or replacements, and then declare them according to applicable regulations.
Legal basis and update date
- Decree 254/2026/ND-CP, Issued on June 30, 2026.
- Circular 91/2026/TT-BTC, Issued on June 30, 2026 and effective from July 1, 2026; see Article 10 on handling issued electronic invoices.
Businesses need to further verify the invoice type, data transmission method, and specific transaction circumstances before implementation. When the documentation is complex or significantly impacts tax obligations, it is advisable to consult with the tax department or a professional consulting firm.
Conclude
The electronic invoice cancellation record is not a one-size-fits-all template for all errors. Accountants need to correctly identify the case for notification, adjustment, or replacement; prepare a written agreement when applicable; and then retain the document along with the original invoice, the newly processed invoice, and related supporting documents.
