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- 06 / 10 / 2019 -
How to handle electronic invoices with codes of tax authority when errors are made

On September 30, 2019, the Ministry of Finance issued Circular No. 68/2019 / TT-BTC guiding the implementation of a number of articles of the Government’s Decree No. 119/2018 / ND-CP of September 12, 2018. regulations on electronic invoices when selling goods and providing services. This Circular takes effect from November 14, 2019.
According to the Circular, cases of e-invoices with codes of tax authorities, when in error, will be handled as follows:
Case 1: The seller detects that an electronic invoice has a tax code of the tax authority and has not sent it to the buyer with a mistake shall handle it as follows:
– Seller notifies tax authorities about invoice cancellation.
– Make a new electronic invoice, digitally sign and electronically send to the tax authority to issue a new invoice code to replace the invoice made to send to the buyer.
Case 2: In case an electronic invoice with a code of the tax authority has been sent to the buyer to detect an error, the case shall be handled as follows:
– Mistakes about the name and address of the buyer but not wrong tax code, other content is not wrong: The seller does not have to re-invoice but only informs the buyer and the tax authority
– Wrong tax identification number, the amount stated on the invoice, the wrong tax rate, tax amount, or goods on the invoice are not in accordance with the specifications and quality:
+ The seller and the buyer make a written agreement specifying the error, at the same time the seller notifies the tax authority of the cancellation of the new electronic invoice and new electronic invoice.
+ After receiving the notice, the tax authority shall cancel the e-invoice that has been issued with an error and stored on the tax office’s system.
+ Seller signs, digitally signs on the new e-invoice instead, then the seller sends the tax authority to the tax authority to issue the code for the new electronic invoice.
Case 3: Tax authorities detect errors, the way to handle it is as follows:
– If tax authorities detect that an e-invoice has been erroneously issued, the tax agency shall notify the seller so that the seller can check the mistake.
– Within 02 days from the date of receiving the tax authority’s notice, the seller shall notify the tax authority in the form of the cancellation of electronic invoices with erroneous codes and electronic invoices. New, digitally signed, digitally submitted to the tax authorities for issuing new electronic invoices to send to buyers.
– If the seller fails to notify the tax authority, the tax authority shall continue to notify the seller of the error of the code-issued invoice for the seller to adjust or cancel the invoice.
Circular No. 68/2019 / TT-BTC detailing how to handle e-invoices with tax codes of tax authorities when errors make it easier to deploy and use e-invoices.