\nIncorrect buyer information (name, address) but No wrong tax code<\/strong> and does not affect the amount.<\/td>\nThe seller only needs to notify the buyer and send Form 04\/SS-H\u0110\u0110T to the tax authority. No need to create new invoice.<\/strong><\/td>\nMust notify the buyer so that both parties are informed.<\/td>\n<\/tr>\n \nWrong about tax code, amount, tax rate, tax amount,<\/strong> or non-conforming goods.<\/td>\nChoose 1 of 2: Create adjustment invoice<\/strong> OR Invoice replacement.<\/strong><\/td>\nThere must be agreement between both parties. The adjustment\/replacement invoice must clearly state the original invoice number\u2026<\/td>\n<\/tr>\n \nThe entire invoice content is incorrect (serious error).<\/td>\n Should Create a replacement invoice<\/strong>.<\/td>\nThe replacement invoice must have complete and correct information and clearly state \u201cReplacement for invoice number\u2026 symbol\u2026 date\u2026\u201d.<\/td>\n<\/tr>\n \nInvoice but not sent to buyer<\/strong>.<\/td>\nCancel invoice<\/strong> created and issued new invoice.<\/td>\nInvoice cancellation notice on the system according to Form 04\/SS-HDDT.<\/td>\n<\/tr>\n \nThe invoice has been declared for tax but there is an error.<\/td>\n Set up Adjustment\/Replacement Invoice<\/strong> and do supplementary declaration<\/strong>.<\/td>\nSupplementary declaration is made in the current tax declaration period.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/span>1.3. Standard 5-step process for handling incorrect invoices<\/i><\/b><\/span><\/h3>\nTo ensure absolute compliance, businesses need to follow the following 5-step process:<\/p>\n
\nStep 1: Identify the type of error:<\/strong> Analyze the invoice carefully to determine exactly which error is involved.<\/li>\nStep 2: Agreement with the buyer:<\/strong> Contact and agree with the customer on the treatment plan (adjustment or replacement), should make a record of agreement.<\/li>\nStep 3: Create an adjustment\/replacement or cancellation invoice:<\/strong> Perform operations on electronic invoice software.<\/li>\nStep 4: Send error notification (Form 04\/SS-HD\u0110T):<\/strong> Send notification to tax authorities via the General Department of Taxation Portal.<\/li>\nStep 5: Additional tax declaration:<\/strong> If the error affects the amount of tax payable, a supplementary declaration must be made for the relevant tax period.<\/li>\n<\/ol>\nComplying with this process not only helps businesses avoid legal risks but also maintains transparency and accuracy in accounting books.<\/p>\nCorrecting incorrect electronic invoices according to Circular 78 has 5 steps<\/figcaption><\/figure>\n<\/span>2. Instructions for handling each specific invoice error case<\/span><\/h2>\nBelow is a detailed guide for each error situation that a business may encounter:<\/p>\n
<\/span>2.1. Electronic invoices have been assigned a code by the tax authority but have not been sent to the buyer.<\/i><\/span><\/h3>\nTreatment options:<\/strong> Cancel the issued invoice and issue a new invoice in its place.<\/p>\nProcessing procedure:<\/strong><\/p>\n\nStep 1:<\/b> On the electronic invoice software, select the "Cancel" function for the erroneous invoice.<\/li>\nStep 2:<\/b> Prepare a notice of incorrect invoice and send it to the tax authority as follows: Form No. 04\/SS-HDDT<\/strong>.<\/li>\nStep 3:<\/b> Create a new electronic invoice, sign it and send it to the tax authority to get a code.<\/li>\n<\/ul>\n<\/span>2.2. Invoice sent, wrong name, buyer address (but correct tax code and other information)<\/i><\/span><\/h3>\nTreatment options:<\/strong> No need to issue a replacement\/adjustment invoice. The seller only needs to notify the buyer and send Form 04\/SS-H\u0110\u0110T to the tax authority for recording.<\/p>\n<\/span>2.3. Invoice sent, incorrect tax code, amount, tax rate, tax amount or goods...<\/i><\/span><\/h3>\nTreatment options:<\/strong> Businesses can choose one of the following two ways (need to have agreement with the buyer):<\/p>\n\nMethod 1: Create an adjustment invoice:<\/b> The adjustment invoice must clearly state \u201cAdjustment (increase\/decrease) \u2026 for invoice number\u2026 symbol\u2026\u201d. Clearly state the adjustment content (for example: adjust to decrease the price of goods by 1,000,000 VND).<\/li>\nMethod 2: Create a replacement invoice:<\/b> Create a new invoice with the correct content and clearly state \u201cReplacement of invoice number\u2026 symbol\u2026\u201d. The replacement invoice will invalidate the old invoice.<\/li>\n<\/ul>\n<\/span>2.4. Cancellation or termination of service provision<\/i><\/span><\/h3>\nTreatment options:<\/strong> Seller performs cancel electronic invoice<\/strong> created (if the transaction is completely canceled) and notify the tax authority of the invoice cancellation according to Form No. 04\/SS-HDDT. The two parties need to have a clear agreement on the cancellation of this transaction.<\/p>\n<\/span>2.5. Handling of erroneous paper invoices (created before conversion)<\/i><\/span><\/h3>\nTreatment options:<\/strong> If the enterprise has switched to electronic invoices according to Circular 78 but discovers that the old paper invoices are incorrect, the handling will still comply with the provisions of Circular 39\/2014\/TT-BTC. The two parties will make a record and issue an adjustment\/replacement invoice (still a paper invoice if it still exists, or agree on another handling).<\/p>\n<\/span>2.6. When the tax authority discovers and reports errors<\/i><\/span><\/h3>\nTreatment options:<\/strong> Enterprises must review according to the tax authority's notice and make an adjustment\/replacement invoice, then send Form 04\/SS-H\u0110\u0110T to respond to the tax authority.<\/p>\n<\/span>2.7. Adjustment or replacement invoices continue to have errors<\/i><\/span><\/h3>\nTreatment options:<\/strong> Subsequent processing must follow the same format as the first time. For example, if an adjustment invoice was issued the first time and an error is discovered the second time, an adjustment invoice must still be issued for the original error invoice.<\/p>\n<\/span>2.8. Errors in the invoice data summary table<\/i><\/span><\/h3>\nTreatment options:<\/strong> For businesses without a CQT code, if errors are detected on the data summary table, the seller only needs to send adjustment information for the information declared on that summary table.<\/p>\n<\/span>3. Notes when adjusting incorrect electronic invoices<\/span><\/h2>\nTo ensure a smooth adjustment process, accountants should keep in mind the following important points:<\/p>\n
<\/span>Agreement with customer before implementation<\/i><\/span><\/h3>\nThis is the first step. Always discuss and make a written agreement with the buyer to agree on a solution. This helps avoid disputes and ensures transparency.<\/p>\n