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Handling Electronic Invoice Errors under Vietnam’s Decree 70/2025/NĐ-CP
According to Clause 1, Article 19 of Decree 123/2020/NĐ-CP, as amended and supplemented by Clause 13, Article 1 of Decree 70/2025/NĐ-CP:
From June 1, 2025, all electronic invoice errors found in issued electronic invoices can no longer be corrected by cancellation. Instead, businesses must use adjustment or replacement e-invoices to rectify the errors.
1. General Principles for Handling Electronic Invoice Errors
- All electronic invoice errors must be corrected by issuing a new e-invoice (either an adjustment or replacement invoice).
- Direct editing of an issued invoice is not allowed.
- The data of the adjustment or replacement invoice must be resubmitted to the tax authority according to regulations.
- The new invoice must clearly state its purpose (as an adjustment e-invoice or replacement) and reference the original invoice.
2. Specific Cases and Handling Methods under Decree 70/2025/NĐ-CP
Case 1: Invoice has errors but has not been sent to the buyer
- Solution: Issue a replacement invoice only.
- Include the note: “Replacement for invoice form No.…, symbol…, No.…, date…/…/…”
- Send the new invoice to both the buyer and the tax authority.
Case 2: Invoice already sent to the buyer, but minor administrative errors found
If only the buyer’s name or address is incorrect (while the tax code remains correct):
- No need to issue a new invoice.
- Notify the buyer and submit Form 04/SS-HĐĐT to the tax authority.
Note: This applies to administrative errors only, which do not affect the invoice value.
Case 3: Invoice already sent, but contains major content errors
Under Decree 70/2025/NĐ-CP, for errors affecting amounts or tax information, a new invoice must be issued:
Adjustment invoice:
- Used when correcting part of the content (e.g., increase/decrease in price, quantity, tax, etc.).
- Include: “Adjustment for invoice form No.…, symbol…, No.…, date…/…/…”
Replacement invoice:
- Used when the entire invoice needs to be reissued.
- Include: “Replacement for invoice form No.…, symbol…, No.…, date…/…/…”
Notes:
For returns, discounts, or post-issuance reductions, only adjustment invoices are used, not replacements.
If multiple invoices for the same buyer contain electronic invoice errors, a single adjustment/replacement invoice can be issued, accompanied by a detailed list.
Case 4: Adjustment or replacement invoice is also incorrect / missing proper notes
- If the new invoice does not include the phrase “Adjustment for…” or “Replacement for…”, it is considered invalid.
- If an adjusted/replaced invoice still contains errors, it must be handled again in the same manner (further adjustment or replacement).
Example:
F0: Original invoice (with errors)
F1: Replacement invoice for F0
F2: Replacement invoice for F1 (if F1 still has errors)
|
Replacement sequence F0 => F1 => F2 => F3... => Fn |
Adjustment sequence F0 + F1 + F2 + F3... + Fn |
|---|---|
|
- F0: Original invoice - wrong tax code => issue F1 (replacement)
- F1: Wrong date => issue F2 (replacement)
- F2: Correct => stop here
|
- F0: Wrong unit price (100,000) issue F1 (adjustment – decrease 10,000) - Later, wrong tax rate => issue F2 (adjustment – increase 1%) |
|
Replacement chain
F0 => F1 => F2
|
Final value = F0 + (F1 – 10,000) + (F2 + 1%)
|
3. Key Notes When Handling and Adjusting Electronic Invoice Errors
To ensure smooth correction of electronic invoice errors, accountants should:
Communicate and agree with the buyer beforehand
Always discuss with the buyer and prepare a written agreement before issuing adjustment or replacement invoices. This ensures transparency and prevents disputes.
Comply with the submission deadline for Form 04/SS-HĐĐT
Businesses must submit Form 04/SS-HĐĐT to the tax authority no later than the last day of the VAT declaration period in which the adjustment/replacement occurs.
Note: Late submission may result in administrative penalties.
Record values correctly on adjustment invoices
- Increase adjustments: use “+”
- Decrease adjustments: use “–”
Example:
Original invoice = 10,000,000 VND => Actual = 9,000,000 VND
Adjustment invoice: “Adjustment decrease in goods value: –1,000,000 VND”
Amend tax filings if obligations change
If an adjustment/replacement affects goods value, tax rate, or tax amount, the accountant must file a supplemental tax return for the original period.
Keep all relevant documentation
All related documents, original invoice, written agreements, adjustment/replacement invoices must be stored systematically for audit and inspection purposes.
Use intelligent e-invoice software solutions
To minimize manual errors, businesses should implement smart e-invoice platforms with built-in validation and correction tools.
Solutions such as AFusion, MISA, or Viettel Invoice provide:
- Automatic error detection before issuance
- Centralized, transparent e-invoice management
Fast error handling and full compliance with Decree 70/2025/NĐ-CP. AFusion can automatically identify and correct e-invoice errors within minutes, saving time while ensuring 100% compliance.
4. AFusion - Automated E-Invoice Management Solution
AFusion is a smart automation platform designed to simplify and enhance e-invoice processing for businesses. It helps:
- Automate the entire e-invoice handling process
- Minimize manual errors
- Save time and operational costs
- Ensure full compliance with accounting and tax laws
Key features:
- Customizable workflows: Configurable according to each company’s accounting process without disrupting operations.
- Seamless integration: Easily connects with popular accounting and ERP systems, enabling automatic data synchronization and reducing manual entry.
- Smart error handling: Detects invoice errors (wrong tax code, amount, or buyer info) and allows quick creation of adjustment, replacement, or cancellation invoices in full compliance with tax regulations.
- Secure cloud storage: ISO 27001-certified data security; encrypted and stored per the Accounting Law’s retention requirements. Supports fast search, reconciliation, and audit verification.
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