The Tax Department responded to Savina Joint Stock Company about the handling of electronic invoices with errors, based on current legal regulations:
In case of error in buyer’s address (not wrong tax code):
- The seller notifies the buyer of the error and does not have to re-invoice.
- Make notification to the tax authority according to Form No. 04/SS-HDĐT (Appendix IA – Decree 123/2020/ND-CP).
Processing deadline:
- Within 01 working day, the tax authority will notify the processing results according to Form No. 01/TB-HDSS.
Archive canceled invoices:
- Canceled electronic invoices have no use value but must still be stored for reference.
- In case the issued electronic invoice has errors, the tax authority’s code must be reissued or the electronic invoice has errors that need to be handled in the form of adjustment or replacement as prescribed in Article 19 of Decree No. 123/2020. /ND-CP
The company needs to comply with regulations to handle errors and send notice before the last day of the VAT declaration period that generates the adjusted invoice.
