If there is any error arising from an electronic invoice with a tax authority’s code which is issued and sent to a buyer, it will be handled as follows:
1. If the buyer’s name and address are incorrect, but the buyer’s TIN is correct,
- The seller will inform the buyer of such errors;
- The seller will inform a tax authority by using the Form No. 04 annexed to the Decree No. 119 of removal of the electronic invoice bearing the code that contains errors;
- Reissuance of such invoice will not be required.
2. If TIN, invoiced amount, tax rate or tax amount payable is incorrect, or specifications and quality of goods inscribed on an invoice do not conform to those agreed upon between the seller and buyer,
- The seller and buyer will make an agreement that clarifies errors;
- The seller will inform the tax authority by using the Form No. 04;
- The seller will create another electronic invoice bearing the seller’s digital or electronic signature, and will send it to the tax authority to seek their approval decision.
Notes: The new electronic invoice created in place of the existing coded one containing errors must display the line "This is to replace the electronic invoice serial number…form no….created on (dd/mm/yyyy)…”.
Circular No. 68/2019/TT-BTC is entering into force on November 14, 2019.
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