VI During the use of electronic invoices (e-invoices), businesses may inevitably discover errors after an invoice has been issued. One of the most common mistakes is an incorrect Tax Identification Number (TIN) of the buyer, which requires the invoice to be corrected or replaced in accordance with applicable regulations.
Before correcting or replacing an e-invoice containing an incorrect TIN, are the seller and buyer required to enter into a written agreement? What do the current regulations provide for different types of buyers? Let’s explore the answer with Pham Consult below.
To ensure the proper processing of electronic invoices and avoid tax risks, businesses need to follow the correct procedures before issuing adjustment invoices or replacement invoices.
Based on point b, clause 1, Article 10 of Circular 91/2026/TT-BTC, for electronic invoices that have been incorrectly issued regarding the tax code and other mandatory contents, the seller may choose to adjust or replace the invoice according to the following regulations:
Handling issued electronic invoices
1. In case of discovering an incorrectly issued electronic invoice (including electronic invoices that have been assigned a tax code by the tax authority, and electronic invoices without a tax code that have sent data to the tax authority), the seller shall handle it as follows:
…
b) In case the electronic invoice has been incorrectly issued regarding: tax code; name of goods, goods recorded on the invoice not conforming to specifications or quality; amount recorded on the invoice; tax rate; Regarding tax payments or other mandatory information (except as stipulated in point a of this clause), the seller may choose to adjust or replace the electronic invoice as follows:
b.1) The seller issues an electronic invoice to adjust an incorrectly issued invoice:
The electronic invoice adjusting an incorrectly issued electronic invoice must contain the phrase “Adjustment for invoice Form No… symbol… number… dated… month… year”;
b.2) The seller issues a new electronic invoice to replace an incorrectly issued electronic invoice:
The new electronic invoice replacing the incorrectly issued electronic invoice must contain the phrase “Replacement for invoice Form No… symbol… number… dated… month… year”.
The seller digitally signs the newly adjusted or replacement electronic invoice for the incorrectly issued electronic invoice, then sends it to the buyer (in the case of using electronic invoices without a tax authority code) or sends it to the tax authority for the tax authority to issue a code for the new electronic invoice to send to the buyer (in the case of using electronic invoices with a tax authority code).
If, within a month, the seller has issued multiple invoices to the same buyer with the same information regarding the buyer, product name, unit price, quantity, and tax rate, the seller may issue one adjusted or replacement invoice for multiple incorrectly issued electronic invoices in the same month and attach a list of the incorrectly issued electronic invoices according to Form No. 01/BK-ĐCTT, Appendix III, attached to this Circular.
Before adjusting or replacing an incorrectly issued electronic invoice as stipulated in point b, clause 1 of this Article: If the buyer is an economic organization, other organization, business household, or individual business, the seller and buyer must prepare a written agreement clearly stating the incorrect content; if the buyer is an individual, the seller must notify the buyer or announce it on the seller’s website (if any). The seller shall retain the written agreement at their unit and present it when requested by the tax authority or competent state agency.
The seller is not required to prepare a written agreement in the following cases: transferring electronic invoice data according to the Summary Table of Electronic Invoice Data as stipulated in point a.1, clause 3, Article 16 of Decree No. 254/2026/ND-CP; transferring the database of detailed transaction information according to the Detailed Transaction Information Table as stipulated in point a.2, clause 3, Article 16 of Decree No. 254/2026/ND-CP; Activities involving the buying and selling of goods on e-commerce platforms and other digital platforms;
Therefore, before adjusting or replacing an electronic invoice that was incorrectly issued regarding the tax code, the seller and buyer should handle it as follows:
– If the buyer is an economic organization, other organization, business household, or individual business, the seller and buyer must create a written agreement clearly stating the incorrect information;
– If the buyer is an individual, the seller must notify the buyer or post the notification on the seller’s website (if any).
The seller must keep the written agreement at their unit and present it when requested by the tax authority or competent state agency.
*Note: The seller is not required to create a written agreement in the following cases: transferring electronic invoice data according to the Summary Table of Electronic Invoice Data as stipulated in point a.1, clause 3, Article 16 of Decree 254/2026/ND-CP; Transferring detailed transaction information from the Transaction Details Table as stipulated in point a.2, clause 3, Article 16 of Decree 254/2026/ND-CP; trading goods on e-commerce platforms and other digital platforms.
In conclusion, not every case involving the correction or replacement of an e-invoice with an incorrect tax identification number follows the same procedure. Depending on the status of the buyer and the nature of the transaction, businesses must comply with the procedures prescribed under Circular No. 91/2026/TT-BTC to ensure the legal validity of their e-invoices and minimize potential risks during tax inspections and audits.
Comments
