VI According to the new regulations of the law, from January 6, 2025, if the adjusted invoice or replacement invoice that has been installed incorrectly continues to have errors, how will it be canceled or handled? Through today’s article, let’s find out more with Pham Consult!
From June 1, 2025, if an adjusted invoice or a replacement invoice for an incorrectly issued invoice continues to have errors, how will it be canceled or handled?
Pursuant to Article 19 of Decree 123/2020/ND-CP, amended by Clause 13, Article 1 of Decree 70/2025/ND-CP, as follows:
Replacement and adjustment of electronic invoices
- Application of adjusted and replaced invoices
- a) In case an electronic invoice has been incorrectly issued and the seller has processed it in the form of adjustment or replacement as prescribed in Point b, Clause 1 of this Article, and then discovered that the invoice is incorrect, the seller will handle the next processing in the form applied when handling it for the first time;
- b) In case the electronic invoice is issued without the invoice number, invoice symbol, or incorrectly issued invoice number, the seller will only issue an adjusted invoice
- c) For the content of the value on the adjusted invoice: increase (write positive), decrease (write negative) in accordance with the actual adjustment
- d) Adjusted invoices, replacement invoices for the case specified in Point b, Clause 1 of this Article, the seller and the buyer shall declare additionally in the period in which the adjusted or replaced invoice arises
đ) Adjusted invoices for the case specified in Clause 4 of this Article, the seller shall declare in the period in which the adjusted invoice arises, the buyer shall declare in the period in which the adjusted invoice is received.
Thus, based on the above provisions, in the case where the electronic invoice has been incorrectly created and the seller has processed it in the form of adjustment or replacement according to regulations, and then the invoice is discovered to be incorrect, the seller shall handle the subsequent processing in the form applied when handling it for the first time.
That is, in the case where the electronic invoice has been created incorrectly and the seller has processed it in the form of adjustment and then discovered that the invoice is incorrect, the seller will process it in the next time according to the form of adjustment of the electronic invoice that has been created incorrectly. In the case where the electronic invoice has been created incorrectly and the seller has processed it in the form of replacement and then discovered that the invoice is incorrect, the seller will process it in the next time according to the form of replacement of the electronic invoice that has been created incorrectly.
Instructions for replacing and adjusting incorrectly issued electronic invoices from June 1, 2025?
Based on Article 19 of Decree 123/2020/ND-CP amended by Clause 13, Article 1 of Decree 70/2025/ND-CP, in case an issued electronic invoice has an error in the tax code; an error in the amount stated on the invoice, an error in the tax rate, tax amount or the goods stated on the invoice are not of the correct specifications or quality, the seller can choose to adjust or replace the electronic invoice as follows:
– The seller issues an electronic invoice to adjust the incorrectly issued invoice.
The electronic invoice to adjust the incorrectly issued electronic invoice must have the words “Adjustment for invoice Form No…. symbol… number… date… month… year”.
– The seller issues a new electronic invoice to replace the incorrectly issued electronic invoice.
The new electronic invoice replacing the incorrectly created electronic invoice must have the words “Replacing invoice Form No… symbol… number… date… month… year”.
*Note:
– The seller signs the new electronic invoice to adjust or replace the incorrectly created electronic invoice, then the seller sends it to the buyer (in case of using electronic invoices without a tax authority code) or sends it to the tax authority so that the tax authority can issue a code for the new electronic invoice to send to the buyer (in case of using electronic invoices with a tax authority code).
– Before adjusting or replacing the incorrectly created electronic invoice, in case the buyer is an enterprise, economic organization, other organization, business household, or individual business, the seller and the buyer must make a written agreement clearly stating the incorrect content; in case the buyer is an individual, the seller must notify the buyer or post a notice on the seller’s website (if any). The seller must keep the written agreement at the unit and present it upon request.
What acts are prohibited in the field of invoices?
Pursuant to Article 5 of Decree 123/2020/ND-CP amended by Clause 4, Article 1 of Decree 70/2025/ND-CP, prohibited acts in the field of invoices include:
– For tax officials
+ Causing trouble and difficulties for organizations and individuals coming to buy invoices and documents;
+ Covering up or colluding with organizations and individuals to use illegal invoices and documents;
+ Receiving bribes when inspecting and checking invoices.
– For organizations and individuals selling goods and providing services, organizations and individuals have related rights and obligations
+ Committing fraudulent acts such as using illegal invoices, illegally using invoices; falsifying invoices and documents to commit illegal acts;
+ Obstructing tax officials from performing their duties, specifically: obstructing acts that harm the health and dignity of tax officials while inspecting and checking invoices and documents;
+ Illegally accessing, distorting, destroying information systems on invoices and documents;
+ Giving bribes or performing other acts related to invoices and documents for illegal profit;
+ Not transferring electronic data to tax authorities as prescribed in Decree 123/2020/ND-CP.
