{"id":999975545,"date":"2025-06-12T13:54:34","date_gmt":"2025-06-12T06:54:34","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999975545"},"modified":"2026-06-09T13:49:41","modified_gmt":"2026-06-09T06:49:41","slug":"what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/","title":{"rendered":"What is a replacement invoice? Regulations, how to create one and things to know"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Bills \u2013 especially <a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi-phan-loai-va-huong-dan-chi-tiet-ve-phat-hanh-va-su-dung-hoa-don-dien-tu\/\">Electronic invoice<\/a> \u2013 plays a core role in the financial, accounting and legal activities of the enterprise. However, in the process of invoicing, sometimes businesses will encounter unavoidable errors, so the replacement invoice is the solution to overcome.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article by Bizzi will provide detailed information about what a replacement invoice is, analyze the cases when a replacement invoice is issued, and how to issue a replacement invoice in accordance with the law.<\/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\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Hoa_don_thay_the_la_gi\" >What is a replacement invoice?<\/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\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Cac_truong_hop_can_lap_Hoa_don_thay_the_theo_nghi_dinh_702025ND-CP\" >Cases requiring replacement invoices according to Decree 70\/2025\/ND-CP<\/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\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Quy_trinh_lap_hoa_don_thay_the_khi_hoa_don_dien_tu_co_sai_sot\" >Procedure for creating a replacement invoice when the electronic invoice has errors\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\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Hoa_don_thay_the_co_can_gui_Mau_04SS-HDDT_khong\" >Do I need to send Form 04\/SS-H\u0110\u0110T for replacement invoices?<\/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\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Khi_nao_xuat_hoa_don_thay_the\" >When to issue replacement invoice?<\/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\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Huong_dan_cach_xuat_hoa_don_thay_the\" >Instructions on how to issue a replacement invoice\u00a0<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Buoc_1_Kiem_tra_va_xac_nhan_sai_sot\" >Step 1: Check and confirm errors<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Buoc_2_Thoa_thuan_voi_nguoi_mua\" >Step 2: Negotiate with the buyer<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Buoc_3_Lap_hoa_don_thay_the_tren_phan_mem\" >Step 3: Create a replacement invoice on the software<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Buoc_4_Ky_so_va_phat_hanh\" >Step 4: Sign and issue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Buoc_5_Luu_tru_va_cap_nhat_he_thong_ke_toan\" >Step 5: Store and update accounting system<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Nhung_luu_y_quan_trong_khi_xu_ly_Hoa_don_thay_the\" >Important notes when processing Replacement Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Ung_dung_cong_nghe_trong_quan_ly_hoa_don_thay_the_la_gi\" >What is the application of technology in alternative invoice management?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Bizzi_B-Invoice_%E2%80%93_Tao_Quan_ly_hoa_don_dien_tu_Dap_ung_toan_bo_vong_doi_hoa_don_dien_tu_mot_cach_minh_bach_va_bao_mat\" >Bizzi B-Invoice \u2013 Create &amp; Manage e-invoices: Cover the entire e-invoice lifecycle in a transparent and secure manner<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Bizzi_IPA_3Way_%E2%80%93_Xu_ly_quan_ly_hoa_don_dau_vao_Giup_dam_bao_hoa_don_dau_vao_duoc_xu_ly_dung_quy_trinh_giam_thieu_rui_ro_sai_sot_va_that_thoat\" >Bizzi IPA + 3Way \u2013 Processing &amp; managing input invoices: Helps ensure input invoices are processed correctly, minimizing the risk of errors and losses.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-is-a-replacement-invoice-regulations-on-how-to-create-it-and-things-to-note\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_thay_the_la_gi\"><\/span><b>What is a replacement invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Decree 123\/2020\/ND-CP, a replacement invoice is an invoice issued to replace a previously issued invoice that has incorrect content or is lost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Role of replacement invoice: Ensure the accuracy and legality of accounting documents, serve tax management.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer information (name, tax code)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Item, unit price, tax rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount, invoice date, symbol.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to Article 19, Decree 123\/2020\/ND-CP, if an electronic invoice has been sent to the buyer and the tax authority but an error is detected, then:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The seller issues a replacement invoice for return shipping.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The replacement invoice must have a clear note: \u201cReplacing invoice number\u2026 symbol\u2026 date\u2026\u201d.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to the concept of what a replacement invoice is, accountants also need to clearly understand the nature of the difference between a replacement invoice and a <a href=\"https:\/\/bizzi.vn\/huong-dan-dieu-chinh-hoa-don-dien-tu-sai-noi-dung\/\">Adjustment invoice<\/a>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adjustment invoice is used when only part of the information (value, tax, quantity...) is adjusted.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Replacement invoices are used when the invoice is completely incorrect or at the request of the buyer.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The example below will help you better understand what a replacement invoice is \u2013 as opposed to an adjustment invoice:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enterprise A issues invoice No. 000123, code AA\/24E to customer B. After sending it, the buyer&#039;s tax code is found to be incorrect. Enterprise A issues a replacement invoice, stating: &quot;Replace invoice No. 000123, code AA\/24E, dated April 15, 2024&quot;.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-thay-the-la-gi-1.png\" alt=\"what-is-bizzi-replacement-bill 1\" width=\"862\" height=\"704\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_can_lap_Hoa_don_thay_the_theo_nghi_dinh_702025ND-CP\"><\/span><b>Cases requiring replacement invoices according to Decree 70\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Decree 70\/2025\/ND-CP (effective from June 1, 2025), replacement invoices are applied in the following cases:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Period before June 1, 2025<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(Applied according to Decree 123\/2020\/ND-CP and Circular 78\/2021\/TT-BTC)<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices with or without codes from the tax authority sent to the buyer are found to have errors (wrong tax code, amount, tax rate, tax amount, goods with wrong specifications\/quality). In this case, you can choose to issue an adjustment or replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice with code of tax authority detected error <\/span><i><span style=\"font-weight: 400;\">before sending<\/span><\/i><span style=\"font-weight: 400;\"> for the buyer: The seller cancels the erroneous invoice and issues a new invoice to replace it. (Note: This provision is abolished under Decree 70\/2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use a replacement invoice to handle returned goods. (Note: This regulation changes according to Decree 70\/2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use replacement invoices to handle erroneous old paper or electronic invoices (Circular 32\/2011\/TT-BCT) when the enterprise has switched to using new electronic invoices (Circular 78, Decree 123).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paper invoices have errors in form (torn, blurred, corrected, erased). Paper invoices are lost or misplaced.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Period from 01\/06\/2025 onwards<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(Applied according to Clause 13, Article 1 of Decree 70\/2025\/ND-CP amending Decree 123\/2020\/ND-CP)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In case of detecting an incorrect electronic invoice (with or without a code, data has been sent to the tax authority):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors in buyer&#039;s name and address (no tax code error, no other errors): Only notify the buyer and the tax authority according to Form No. 04\/SS-HDDT, no need to re-issue the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Errors in tax code, amount, tax rate, tax amount, wrong specification\/quality of goods: Can choose to issue an adjustment or replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Do not use replacement invoices to process sales returns. From 01\/06\/2025, only adjustment invoices will be used for this case (unless there is an agreement with the buyer to issue an invoice).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create 01 adjustment invoice or replace multiple incorrectly created electronic invoices in the same month of the same buyer, attach a list (Form No. 01\/BK-DCTT).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_hoa_don_thay_the_khi_hoa_don_dien_tu_co_sai_sot\"><\/span><b>Procedure for creating a replacement invoice when the electronic invoice has errors\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Compliance with regulations on replacement invoices helps businesses ensure legality, avoid tax risks and enhance reputation in commercial transactions. Below is the procedure for creating replacement invoices when electronic invoices have errors, updated according to the latest Decree 123\/2020\/ND-CP and Decree 70\/2025\/ND-CP (effective from June 1, 2025):<\/span><\/p>\n<p><b>General process:<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1: Identify errors on the original invoice.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2: Agree with the buyer on the handling (if necessary and depending on the regulations of each stage). From June 1, 2025, it is mandatory to have a written agreement with the buyer who is an enterprise\/economic organization, business household\/individual. If the buyer is an individual, please notify.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3: The seller creates a new electronic invoice to replace the erroneous invoice via the electronic invoice software.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4: Sign and send replacement invoice:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice with code from the tax authority: Send to the tax authority to issue the code, then send to the buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice without code of the tax authority: Sent directly to the buyer (after sending data to the tax authority according to regulations).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 5: Store the original (replaced) invoice and the replacement invoice.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_thay_the_co_can_gui_Mau_04SS-HDDT_khong\"><\/span><b>Do I need to send Form 04\/SS-H\u0110\u0110T for replacement invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 04\/SS-H\u0110\u0110T is a form used to notify the Tax Authority about an issued electronic invoice that contains errors and cannot or does not need to be replaced.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Full name: Notice of error in electronic invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Denominator: <a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Mau-04-SS-HDDT.doc\">04\/SS-HDDT<\/a> (according to Appendix IA - Decree 123 and 70\/2025\/ND-CP)<\/span><\/li>\n<\/ul>\n<p><b>Case <\/b><b><i>Not<\/i><\/b><b> Send Form 04\/SS-H\u0110\u0110T when making a replacement invoice: <\/b><span style=\"font-weight: 400;\">When handling errors (wrong tax code, amount, tax rate, goods...) on electronic invoices with or without codes sent to buyers and sellers, choose to create a replacement invoice.<\/span><\/p>\n<p><b>Case <\/b><b><i>Right<\/i><\/b><b> Send Form 04\/SS-H\u0110\u0110T:<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">When the electronic invoice has errors in the buyer&#039;s name and address but not in the tax code (applicable from June 1, 2025). (Before June 1, 2025, it also applies if the invoice has been sent to the buyer).<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">When replacing invoices issued under old regulations (Decree 51\/2010, Decree 04\/2014, Circular 32\/2011) with errors, use electronic invoices according to Circular 78, Decree 123.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-thay-the-la-gi-2.jpg\" alt=\"what-is-bizzi-invoice-in-lieu-of-card\" width=\"1200\" height=\"1698\" title=\"\"><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_xuat_hoa_don_thay_the\"><\/span><b>When to issue replacement invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to Decree 123\/2020\/ND-CP and Decree 70\/2025\/ND-CP, enterprises need to issue replacement invoices in cases where they have issued and sent electronic invoices to buyers but discover errors in the contents affecting the payment value or important contents, such as:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of goods, unit, quantity, unit price, total amount;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax rate, tax amount, total payment;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice date;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer&#039;s tax code (if incorrect);<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This error results in having to replace all old content with new content.<\/span><\/p>\n<p>In case no replacement invoice is required: Incorrect name, address of buyer but correct tax code \u2192 does not affect tax declaration, only need to notify adjustment form 04\/SS-H\u0110\u0110T (no need to create new invoice).<span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_cach_xuat_hoa_don_thay_the\"><\/span><strong>Instructions on how to issue a replacement invoice\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are 05 steps to issue replacement invoices that businesses can apply:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_va_xac_nhan_sai_sot\"><\/span><b>Step 1: Check and confirm errors<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine where the original invoice is wrong, and whether a replacement invoice is required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check invoice code, symbol, issue date, incorrect content.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_2_Thoa_thuan_voi_nguoi_mua\"><\/span><b>Step 2: Negotiate with the buyer<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The two parties agreed on a solution to handle the error with a replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save the confirmation content between the two parties (if any).<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_3_Lap_hoa_don_thay_the_tren_phan_mem\"><\/span><b>Step 3: Create a replacement invoice on the software<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On the software interface, select \u201cCreate alternative invoice\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enter new content completely and accurately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Note clearly:\u00a0 <\/span><span style=\"font-weight: 400;\">\u201cThis invoice replaces invoice number \u2026, symbol \u2026, date \u2026\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export invoices in XML and PDF formats.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_4_Ky_so_va_phat_hanh\"><\/span><b>Step 4: Sign and issue<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sign the replacement invoice like a normal invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send back to buyer and store internally.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Buoc_5_Luu_tru_va_cap_nhat_he_thong_ke_toan\"><\/span><b>Step 5: Store and update accounting system<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Link the original invoice and the replacement invoice in the system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make sure not to declare duplicate or missing values.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_xu_ly_Hoa_don_thay_the\"><\/span><b>Important notes when processing Replacement Invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are important notes when processing Replacement Invoices, to ensure businesses comply with legal regulations and avoid tax and accounting risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Carefully check the contents of the replacement invoice before issuing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make sure to write the correct line \u201cIn lieu of invoice\u2026\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep the original (replaced) invoice and the replacement invoice, along with any relevant documentation such as the agreement (if any). The original invoice is not destroyed but is kept together with the replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update replacement invoice information into accounting system and report taxes promptly.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promptly notify the buyer of the replacement invoice and send a new invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the replacement invoice continues to have errors, handle it in the same way as the first time (i.e. continue to issue a replacement invoice).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly distinguish between replacement invoices and adjustment invoices, use them in the right cases.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Comply with the deadline for creating and sending replacement invoices (usually within 10 days of discovering errors, before inspection by the tax authority).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beware of common mistakes: wrong deadlines, missing information, insufficient conditions, not updating systems, incorrect storage, not notifying customers.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_trong_quan_ly_hoa_don_thay_the_la_gi\"><\/span><b>What is the application of technology in alternative invoice management?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Applying technology in alternative invoice management \u2013 especially through platforms such as B-Invoice, Misa, VNPT\u2026 \u2013 brings many practical benefits to businesses.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurate &amp; Legal: Reduce legal risks and errors in operations\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate processing: Save time, increase efficiency for the accounting department\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparent storage: Convenient for tracing and inspection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make Better Financial Decisions: Understand Costs, Cash Flow, Performance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flexible Integration: Meeting the needs of modern digital businesses<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Among the current software, Bizzi is one of the comprehensive solutions, providing tools to automate all financial management needs of the business; from electronic invoices to cost control.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_B-Invoice_%E2%80%93_Tao_Quan_ly_hoa_don_dien_tu_Dap_ung_toan_bo_vong_doi_hoa_don_dien_tu_mot_cach_minh_bach_va_bao_mat\"><\/span><strong>Bizzi B-Invoice \u2013 Create &amp; Manage e-invoices: Cover the entire e-invoice lifecycle in a transparent and secure manner<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue electronic invoices in accordance with tax authority regulations (Decree 123\/2020\/ND-CP, Circular 78\/2021\/TT-BTC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for alternative and adjusted invoices with full XML and PDF formats.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track invoice status: issued, canceled, adjusted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store valid invoices for at least 10 years as required by law.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_IPA_3Way_%E2%80%93_Xu_ly_quan_ly_hoa_don_dau_vao_Giup_dam_bao_hoa_don_dau_vao_duoc_xu_ly_dung_quy_trinh_giam_thieu_rui_ro_sai_sot_va_that_thoat\"><\/span><b>Bizzi IPA + 3Way \u2013 Processing &amp; managing input invoices: <\/b>Helps ensure input invoices are processed correctly, minimizing the risk of errors and loss.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For business buyers, Bizzi offers:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically receive and reconcile input invoices, including replacement invoices from suppliers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the validity of suppliers and invoices on the General Department of Taxation system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store, manage, and classify input invoices by time, status, and cost type.<\/span><\/li>\n<\/ul>\n<p><b>Comprehensive cost control integrated platform<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi doesn&#039;t stop at invoices, it also:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manage business expenses in real time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparent management of business expenses, advances and refunds.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control accounts receivable and budgets tied to invoice data.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-mau-so-hoa-don-la-gi-3.webp\" alt=\"what-is-bizzi-invoice-in-lieu-of-card\" width=\"1200\" height=\"608\" title=\"\"><\/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 what a replacement invoice is and the types of invoices in general is the backbone of every economic transaction, directly affecting revenue, taxes, costs and business reputation. It is necessary to determine the importance of clearly understanding and correctly preparing a replacement invoice to comply with the law and ensure accuracy in accounting. <\/span><span style=\"font-weight: 400;\">At the same time, apply the <a href=\"https:\/\/bizzi.vn\/top-22-phan-mem-hoa-don-dien-tu-cap-nhat-2025\/\">electronic invoice management software<\/a> Like Bizzi is the smart choice in optimizing invoice processing, minimizing errors and risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To improve the efficiency of invoice management as well as automate the financial and accounting processes of the business. Register to experience Bizzi&#039;s comprehensive solution suite today!<\/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>","protected":false},"excerpt":{"rendered":"<p>Invoices \u2013 especially electronic invoices \u2013 play a core role in financial, accounting and legal activities\u2026<\/p>","protected":false},"author":56,"featured_media":999975547,"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-999975545","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\/999975545","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=999975545"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975545\/revisions"}],"predecessor-version":[{"id":999975553,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975545\/revisions\/999975553"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999975547"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999975545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999975545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999975545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}