According to Official letters No. 4522/TCT-CS dated 11 October 2023, in case the seller receives part or all of the returned goods, an invoice will be issued to reduce or replace the issued invoice according to regulations in Clause 1 Article 4 and Clause 2 Article 19 of Decree No. 123/2020/ND-CP dated 19 October 2020 of the Government.

Please see attached letter for details: CV4511_11102023TCT xuat hoa don tra lai hang ban