In accordance with Article 7, Circular 78/2021/TT-BTC, accountants have to handle erroneous electronic invoices based on below handling principles.

Case 1: If the issued e-invoice contains errors and requires a new tax authority’s identification code or the erroneous e-invoice needs to be corrected or replaced.

Then, the seller shall use Form No. 04/SS-HDDT provided in Appendix No. IA enclosed with Decree No. 123/2020/ND-CP to notify the correction of each or multiple erroneous e-invoices, and send a notice using Form No. 04/SS-HDDT to the tax authority by the last day of the VAT declaration period in which erroneous e-invoices are handled.

Case 2: In case the seller discovers that an e-invoice granted with the tax agency’s code which has not been sent to the buyer contains errors.

Then, the seller shall notify the tax agency using the Form No. 04/SS-HDDT of the cancellation of the e-invoice with the tax agency’s code which has been created and contains errors, and prepare a new e-invoice with a digital signature for sending to the tax agency for grant of a new e-invoice code in replacement of the previous one for sending to the buyer.

Case 3: If the erroneous e-invoice has been handled by correction or replacement by the seller, but then is found to have other errors.

Then, these errors shall be handled adopting the same method as the initial error. 

Case 4: In case the name and address of the buyer are erroneous, but the tax identification number and other contents are genuine.

Then, the seller shall notify the buyer of the errors and such e-invoices shall not be replaced. The seller shall notify the tax agency of the erroneous e-invoices according to Form No. 04/SS-HDDT, except for the cases the e-invoice data of the above-mentioned erroneous e-invoices without the tax agency's code has not been sent to the tax agency.

Case 5: Errors related to the value on the invoices.

It is mandatory to utilize the symbol (+) to denote an increase or (-) for a decrease when making the necessary adjustments to the invoice.

Case 6: Declaring additional tax declaration documents related to adjusted and replaced electronic invoices (including canceled electronic invoices)

Then, the seller and the buyer have to comply with the provisions of tax administration law, including Circular 78/2021/TT-BTC and Decree No. 123/2020/ND-CP

What are the cases of suspension of use of e-invoices in Vietnam?

According to Article 16 of Decree 123/2020/ND-CP, here are the cases of suspension of use of e-invoices.

• An enterprise, business entity, other organization, household business or individual business has its TIN invalidated;
• An enterprise, business entity, other organization, household business or individual business does not operate at the registered location as verified and announced by the tax authority;
• An enterprise, business entity, other organization, household business or individual business has sent a notification of business suspension to a competent authority;
• An enterprise, business entity, other organization, household business or individual business is banned from using e-invoices by the tax authority for the purpose of enforcement of payment of tax debts;
• E-invoices are used to sell smuggled goods, banned goods, counterfeits, goods violating intellectual property rights as detected and informed by competent authorities;
• E-invoices are used for short selling of goods or services for fraudulent purposes as detected and informed by competent authorities;
• A business registration authority or competent authority requests an enterprise to suspend operation in a conditional business line after finding that this enterprise does not fully satisfy the business conditions prescribed by law.