{"id":999974328,"date":"2025-05-28T23:01:53","date_gmt":"2025-05-28T16:01:53","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999974328"},"modified":"2026-06-09T13:49:37","modified_gmt":"2026-06-09T06:49:37","slug":"update-the-latest-electronic-invoice-form-2025","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/","title":{"rendered":"Update the latest electronic invoice cancellation form 2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The VAT\/electronic invoice cancellation record is an important document in the business of invoices and documents. Understanding the electronic invoice cancellation record helps accountants manage invoices and documents conveniently, ensuring compliance with legal regulations and avoiding risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article will provide all relevant information as well as give an accurate electronic invoice cancellation form for businesses to use.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Bien_ban_huy_hoa_don_dien_tu_la_gi\" >What is an electronic invoice cancellation record?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Phan_biet_huy_hoa_don_va_tieu_huy_hoa_don\" >Distinguish between canceling an invoice and destroying an invoice\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Phan_biet_bien_ban_huy_hoa_don_dien_tu_va_bien_ban_dieu_chinh_hoa_don_dien_tu\" >Distinguish between electronic invoice cancellation minutes and electronic invoice adjustment minutes\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Khi_nao_can_lap_bien_ban_huy_hoa_don_dien_tu\" >When is it necessary to make a record of cancellation of electronic invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Mau_bien_ban_huy_hoa_don_dien_tu\" >Sample of electronic invoice cancellation form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Quy_trinh_lap_bien_ban_huy_hoa_don_dien_tu\" >Procedure for making a record of cancellation of electronic invoice\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Luu_y_khi_lap_bien_ban_huy_hoa_don_dien_tuVAT\" >Notes when making a record of canceling electronic invoices\/VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Cac_buoc_huy_hoa_don_nhanh_chong_tren_phan_mem_Bizzi\" >Quick steps to cancel invoices on Bizzi software\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Ket_luan\" >Conclude<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/update-the-latest-electronic-invoice-form-2025\/#Cac_cau_hoi_thuong_gap_trong_qua_trinh_tao_bien_ban_huy_hoa_don_dien_tu\" >Frequently asked questions during the process of creating electronic invoice cancellation records<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Bien_ban_huy_hoa_don_dien_tu_la_gi\"><\/span><b>What is an electronic invoice cancellation record?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">An electronic invoice\/VAT cancellation record is a document created when an invoice has been issued but then needs to be cancelled for certain reasons.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The purpose of using the electronic invoice cancellation record is to record the cancellation of one or more invoices due to errors or no longer being valid, before canceling the electronic invoice; avoiding risks, disputes and complying with the law on invoices and documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the cancellation minutes <a href=\"https:\/\/bizzi.vn\/quy-trinh-dang-ky-hoa-don-dien-tu\/\">Electronic invoice<\/a>, the seller and the buyer commit not to declare tax on the canceled invoice. Canceling an invoice means making the invoice no longer valid.<\/span><\/p>\n<ul>\n<li><strong><em>See more articles about Value Added Tax Invoice <a href=\"https:\/\/bizzi.vn\/hoa-don-gia-tri-gia-tang-la-gi\/\">here<\/a>\u00a0<\/em><\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_huy_hoa_don_va_tieu_huy_hoa_don\"><\/span><b>Distinguish between canceling an invoice and destroying an invoice\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a clear distinction between \u201ccancel invoice\u201d and \u201cdestroy invoice\u201d, helping you understand and apply the legal regulations correctly:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Cancel invoice<\/b><\/td>\n<td><b>Destroy invoice<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Nature<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Invalidate an issued\/incorrect invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Completely cancel unused invoices<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Applicable objects<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect invoice, not delivered to customer, invoice created but with errors<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Unused and expired paper\/electronic invoices<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Invoice status<\/b><\/td>\n<td><span style=\"font-weight: 400;\">May have been created, but not used or is in error<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Not used, no longer valid<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Legal requirements<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Make a cancellation note, can create a new invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Make a list, destruction record and notify the tax authority.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Processing time<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Handle immediately when detecting errors<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within 30 days of being subject to destruction<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Form<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Can be canceled on software or paper records<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Physical destruction (cutting, burning, crushing\u2026) or electronic deletion<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In short:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cancel invoice:<\/b><span style=\"font-weight: 400;\"> Is to make an invoice (electronic or paper) no longer valid, usually applied to invoices with incorrect information or no longer in use. Canceled electronic invoices still exist on the information system and can be reviewed and looked up. Cancellation of invoices can occur many times.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice cancellation:<\/b><span style=\"font-weight: 400;\"> Is the handling of unused paper invoices or incorrect invoices through physical destruction (tearing, burning, crushing). Invoice destruction only occurs when the invoice has expired according to accounting regulations. This action must ensure that the invoice cannot be recovered for reuse.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Because of that difference, the electronic invoice cancellation form will be strictly regulated in terms of content to ensure legality.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_bien_ban_huy_hoa_don_dien_tu_va_bien_ban_dieu_chinh_hoa_don_dien_tu\"><\/span><b>Distinguish between electronic invoice cancellation minutes and electronic invoice adjustment minutes\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a comparison table and clear distinction between the electronic invoice cancellation minutes and <a href=\"https:\/\/bizzi.vn\/bien-ban-dieu-chinh-hoa-don-dien-tu\/\">electronic invoice adjustment minutes<\/a>, helping businesses understand when to use which type to legally handle erroneous invoices:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Invoice CANCELLATION Minutes<\/b><\/td>\n<td><b>Invoice ADJUSTMENT Minutes<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Purpose<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Cancel the issued electronic invoice due to major errors, no longer valid.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjust information on issued invoices due to partial errors, but the invoice is still valid<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Time of application<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Invoice has been created but not sent to the buyer<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Or has been sent but both parties have not declared tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Invoice sent to buyer<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 And has been declared tax<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Use case<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Incorrect information (buyer, tax code, goods\u2026)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Wrong invoice<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 No transaction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Partially incorrect: unit price, tax rate, quantity, product name, date\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>How to handle after the minutes<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Create a new invoice instead (if the transaction is still going on)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Create an adjustment invoice (increase\/decrease) with an adjustment record attached.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Legal value of old invoices<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Disabled (marked canceled)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Still legally valid and subject to additional adjustments<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Buyer Confirmation Requirements<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Buyer&#039;s consent required (if submitted)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Buyer&#039;s consent to the content of the adjustment is required.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>How to display on software<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Invoices with status \u201cCANCELED\u201d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Original invoice is still kept, along with adjusted invoice and minutes.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_can_lap_bien_ban_huy_hoa_don_dien_tu\"><\/span><b>When is it necessary to make a record of cancellation of electronic invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">You need to make a record of canceling an electronic invoice in cases where the invoice has been created but not used, or the invoice has errors and has not been sent to the buyer. Making a record is a mandatory requirement to legalize the cancellation process according to legal regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common cases requiring a cancellation record of an electronic invoice include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buyer and seller have an agreement before issuing a replacement invoice for the erroneous invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specific cases requiring the creation of an invoice cancellation record (applicable to electronic invoices with or without codes sent to buyers) as prescribed in Article 19, Decree 123\/2020\/ND-CP and Article 7 of Circular 78\/2021\/TT-BTC include:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2013 Tax code error.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Error in the amount written on the invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Wrong tax rate, tax amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Goods listed on the invoice are not of the correct specifications or quality.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Note: In case of incorrect buyer name or address, there is no need to cancel the invoice, just notify the error content according to Form 04\/SS-H\u0110\u0110T.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case the seller issues an invoice when collecting money in advance or during the provision of services, and then cancels or terminates the provision of services. The seller cancels the issued electronic invoice and notifies the tax authority according to Form 04\/SS-HDDT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices have been issued but not yet sent to the buyer. When errors are discovered, the invoice must be canceled and a new invoice created.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If an electronic invoice has been sent but tax has not been declared, if an error is detected, a written agreement between the two parties must be drawn up to cancel the invoice, then the seller will issue a new invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of wrong or duplicate\/redundant invoices, the business needs to make a record to eliminate invalid invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If an electronic invoice is no longer valid due to expiration or system shutdown, the seller must coordinate with the tax authority or invoice provider to cancel it according to regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are also cases such as returned goods, canceled contracts, or according to legal regulations\/tax authorities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The electronic invoice cancellation form does not apply if the invoice has been sent to the customer and\/or tax has been declared. In that case, you must process it by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Create adjustment invoice<\/b><span style=\"font-weight: 400;\"> or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Create a replacement invoice<\/b><span style=\"font-weight: 400;\"> (according to Circular 78\/2021\/TT-BTC).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The minutes of cancellation of electronic invoices must still be stored on the electronic system for later comparison.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_bien_ban_huy_hoa_don_dien_tu\"><\/span><b>Sample of electronic invoice cancellation form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current regulations, there is no common form of electronic invoice or VAT cancellation minutes. The form of minutes will depend on each specific case and business unit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, the main content of an electronic invoice cancellation record usually includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Title:<\/b><span style=\"font-weight: 400;\"> Minutes of cancellation of VAT\/electronic invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Information of the parties:<\/b><span style=\"font-weight: 400;\"> Name, address, tax identification number of seller and buyer. Representative and position.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Canceled invoice information:<\/b><span style=\"font-weight: 400;\"> Invoice number, symbol, invoice date, total invoice value (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reason for canceling invoice:<\/b><span style=\"font-weight: 400;\"> Explain the reason clearly. For example: Exported wrong name of goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Replacement invoice information (if applicable):<\/b><span style=\"font-weight: 400;\"> Invoice number, symbol, date of replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Date of record:<\/b><span style=\"font-weight: 400;\"> Date established.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other comments:<\/b><span style=\"font-weight: 400;\"> (If any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Signature and Seal:<\/b><span style=\"font-weight: 400;\"> Signatures and seals of representatives of the parties involved in the transaction.<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Screen-Shot-2025-05-28-at-22.48.24.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu\" width=\"1140\" height=\"1450\" title=\"\"><\/p>\n<p><b><i>&gt;&gt; Free download of electronic invoice cancellation form <a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Mau-bien-ban-huy-hddt-theo-tt78.docx\">here<\/a><\/i><\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_bien_ban_huy_hoa_don_dien_tu\"><\/span><b>Procedure for making a record of cancellation of electronic invoice\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is the procedure for making a record of canceling an electronic invoice in accordance with legal regulations (Circular 78\/2021\/TT-BTC and Decree 123\/2020\/ND-CP), helping businesses handle errors in a valid, quick and easy-to-manage manner:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1: Determine the reason for cancellation:<\/b><span style=\"font-weight: 400;\"> Clearly identify the reason for canceling the invoice. For example: The electronic invoice has incorrect information or has not been sent to the buyer\/has not been declared for tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2: Agreement between the parties involved:<\/b><span style=\"font-weight: 400;\"> If the invoice has been sent to the buyer, cancellation requires the consent of both the seller and the buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3: Make a cancellation record:<\/b><span style=\"font-weight: 400;\"> Draft minutes according to the form, ensure all necessary information is included and confirmed accurately by all parties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 4: Cancel the invoice according to regulations:<\/b><span style=\"font-weight: 400;\"> Cancel invoices on the electronic invoice software system, ensuring that the cancellation process history is recorded.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 5: Update information:<\/b><span style=\"font-weight: 400;\"> Update information on accounting software and electronic invoice system (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 6: Notify tax authorities (if necessary):<\/b><span style=\"font-weight: 400;\"> In some cases (such as unused paper invoices), it is necessary to notify the tax authority about the cancellation of the invoice. For electronic invoices with important information errors (tax code, amount, tax rate, goods), the seller must notify the tax authority according to Form No. 04\/SS-HDDT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 7: Create a replacement invoice (if the transaction still goes through):<\/b><span style=\"font-weight: 400;\"> The seller shall issue a new invoice to replace the canceled invoice, in accordance with regulations and declare taxes fully.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 8: Storage:<\/b><span style=\"font-weight: 400;\"> Keep the invoice cancellation record together with the original invoice (or related documents for electronic invoices) for inspection and audit purposes. The documents must be kept for at least 10 years.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_khi_lap_bien_ban_huy_hoa_don_dien_tuVAT\"><\/span><b>Notes when making a record of canceling electronic invoices\/VAT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are important notes when making a record of canceling an electronic invoice\/VAT, helping businesses ensure compliance with regulations and avoid legal risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accurate and complete information:<\/b><span style=\"font-weight: 400;\"> Make sure all information on the minutes is accurate and clear to avoid errors in tax declarations. This is important for accurate financial management, avoiding incorrect recording of revenue or expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Guaranteed processing time:<\/b><span style=\"font-weight: 400;\"> Invoices should be canceled and a record made immediately upon discovering errors or requesting cancellation. Timely handling avoids affecting tax declarations and financial reports, helping to manage cash flow and budget more effectively.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Signature and Seal:<\/b><span style=\"font-weight: 400;\"> The minutes must be signed by the representative of the invoice issuer, and in some cases, the signatures\/seals of both the buyer and seller. Electronic minutes require a legal electronic signature. This ensures legality and transparency, minimizing the risk of financial disputes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Compliance with legal regulations:<\/b><span style=\"font-weight: 400;\"> Invoice cancellation must strictly comply with Decree 123\/2020\/ND-CP and Circular 78\/2021\/TT-BTC. Compliance with regulations helps businesses avoid administrative penalties, which is an important aspect of business cost management (minimizing unnecessary expenses due to violations).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Careful storage procedure:<\/b><span style=\"font-weight: 400;\"> Store the cancellation record along with the original invoice\/related documents scientifically. Keeping complete records helps serve the inspection and audit work of the tax authorities, ensuring transparency and avoiding financial risks related to tax audits. This also supports the review of transactions, part of overall financial and cost management.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Notify tax authorities (if required):<\/b><span style=\"font-weight: 400;\"> Understand clearly which cases need to notify the tax authority of invoice cancellation to follow the correct procedure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time limit for making minutes:<\/b><span style=\"font-weight: 400;\"> Compliance with the deadline for making a record depends on the type of invoice (unused paper invoices are destroyed within 30 days of notice; electronic invoices are made a record as soon as an error is detected).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_huy_hoa_don_nhanh_chong_tren_phan_mem_Bizzi\"><\/span><strong>Quick steps to cancel invoices on Bizzi software\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you use Bizzi&#039;s automated invoice processing tool you can easily:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create invoice cancellation records right on the system, linked to the original electronic invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically store and create complete records for tax\/accounting audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send confirmation email to customer.<\/span><\/li>\n<\/ul>\n<p><b>Step 1: \u201cProcess invoices\u201d &gt;&gt; \u201cReport incorrect invoices\u201d &gt;&gt; \u201cCreate new\u201d<\/b><\/p>\n<p><span style=\"font-weight: 400;\">On the Menu bar, select Incorrect invoice notification<\/span><\/p>\n<p><span style=\"font-weight: 400;\">On the B-Invoice Menu bar, select Invoice Error Notification<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-1.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 1\" width=\"1589\" height=\"397\" title=\"\"><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Search for Invoices that need error notification<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-2.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 2\" width=\"1589\" height=\"397\" title=\"\"><\/p>\n<p><span style=\"font-weight: 400;\">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 the incorrect invoice notification transactions that you want to edit and enter the &quot;reason for notification of errors&quot;. After filling in all the information, click &quot;Save&quot;<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-3.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 3\" width=\"1605\" height=\"895\" title=\"\"><\/p>\n<p><span style=\"font-weight: 400;\">Once completed <\/span><a href=\"https:\/\/bizzi.vn\/huong-dan-dieu-chinh-hoa-don-dien-tu-sai-noi-dung\/\"><span style=\"font-weight: 400;\">edit electronic invoice<\/span><\/a><span style=\"font-weight: 400;\">, you can perform other operations including: view, edit, delete notifications (if any). At the same time, the system will update the status of notifications sent to the Tax Authority on the screen of notifications for processing erroneous invoices.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/cap-nhat-thong-tin-hoa-don-dien-tu-moi.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 4\" width=\"1483\" height=\"393\" title=\"\"><\/p>\n<ul>\n<li aria-level=\"1\"><b>Step 2: Cancel invoice<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After the notification of the incorrect invoice is accepted by the Tax Authority, the customer can proceed to cancel the invoice on the software.<\/span><\/p>\n<p><b>\u2013 Method 1: On the Sales Invoice list screen, click \u201cCancel invoice\u201d<\/b><\/p>\n<figure id=\"attachment_999974336\" aria-describedby=\"caption-attachment-999974336\" style=\"width: 2266px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999974336 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 5\" width=\"2266\" height=\"610\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5.png 2266w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5-300x81.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5-1024x276.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5-768x207.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5-1536x413.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5-2048x551.png 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-5-18x5.png 18w\" sizes=\"(max-width: 2266px) 100vw, 2266px\" \/><figcaption id=\"caption-attachment-999974336\" class=\"wp-caption-text\">List of Sales Invoices &gt;&gt; \u201cCancel Invoice\u201d<\/figcaption><\/figure>\n<p><b>On the Sales Invoice list screen on the Bizzi system, click &quot;Cancel invoice&quot;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Enter \u201cReason for cancellation\u201d then click \u201cCancel invoice\u201d button.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-6.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 6\" width=\"1039\" height=\"411\" title=\"\"><\/p>\n<p><b>\u2013 Method 2: On the Menu bar, select \u201cProcess invoices\u201d, then select \u201cCancel invoices\u201d, then click \u201cCreate new\u201d.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-7.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 7\" width=\"1928\" height=\"354\" title=\"\"><\/p>\n<ul>\n<li aria-level=\"1\"><b>Step 3: Make a record of invoice cancellation between the seller and the buyer<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">On the Menu bar, select \u201cProcess invoices\u201d &gt;&gt; \u201cCancel invoices\u201d &gt;&gt; \u201cCreate minutes\u201d.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-8.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 8\" width=\"1873\" height=\"352\" title=\"\"><\/p>\n<p><span style=\"font-weight: 400;\">Next, enter the invoice number, check the information and sign electronically. Then click \u201cPrint\u201d to download the invoice cancellation file. <\/span>Enter the invoice cancellation record number, then click \u201cPrint\u201d to download the invoice cancellation record file.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizzi-mau-bien-ban-huy-hoa-don-dien-tu-9.png\" alt=\"Bizzi-mau-bien-ban-huy-hoa-don-dien-tu 9\" width=\"1589\" height=\"989\" title=\"\"><\/p>\n<p>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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding and correctly implementing the process of preparing an electronic invoice cancellation record, as well as clearly distinguishing it from an adjustment record, is a key factor in ensuring the accuracy of financial data. This not only helps businesses comply with the law on invoices and documents, but also contributes significantly to effective cost management by avoiding unnecessary fines due to errors or violations of regulations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Financial automation platforms like Bizzi, which focus on invoice processing and expense management, can help businesses improve the efficiency and accuracy of their financial processes, including handling cases of invoice errors that need to be canceled or adjusted. Schedule a consultation and try Bizzi solution to optimize time, maximize productivity and financial management efficiency for your business!<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Link to register for a trial of Bizzi products: <\/span><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Schedule a demo: <\/span><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/span><\/a><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/quan-ly-hoa-don-ban-le-cung-bizzi.jpg\" alt=\"\" width=\"1200\" height=\"630\" title=\"\"><\/p>\n<p><span style=\"font-weight: 400;\">___<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_trong_qua_trinh_tao_bien_ban_huy_hoa_don_dien_tu\"><\/span><b>Frequently asked questions during the process of creating electronic invoice cancellation records<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there a penalty for mistakenly canceling an electronic invoice? There may be an administrative penalty if it is not done in accordance with regulations, especially if it affects tax declaration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Can a declared tax invoice be cancelled? No, it can only be adjusted or replaced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How to notify the tax authority of invoice cancellation? Make a record (if necessary) and send the invoice cancellation notice (Form TB03\/AC) via the electronic tax declaration system. For electronic invoices with significant errors, notify Form 04\/SS-H\u0110\u0110T.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How long does it take to cancel an invoice? Depends on the type of invoice (paper not used within 30 days of notification; electronic as soon as an error is detected).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does every case of invoice cancellation require a committee? No, only cases of cancellation of large quantities of unused paper invoices require a supervisory committee.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Can the invoice cancellation minutes be made in electronic form? Yes, with the legal electronic signatures of the parties.<\/span><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The VAT\/electronic invoice cancellation record is an important document in the business of invoices and documents. Understand clearly\u2026<\/p>","protected":false},"author":56,"featured_media":999974340,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999974328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974328","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999974328"}],"version-history":[{"count":8,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974328\/revisions"}],"predecessor-version":[{"id":999975347,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974328\/revisions\/999975347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999974340"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999974328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999974328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999974328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}