Uni 03-10-2019 - Tax policy on adjustment of invoices for wrong unit prices

Official letter 2072/CT-TTHT dated 20/9/2019 on adjustment of invoices for wrong unit prices:

Incase, the seller has issued invoices, delivered goods and invoices; The buyer and seller have declared and paid taxes. After the seller discovers that the invoice has issued an incorrect unit price against the contract, the seller and the buyer shall make a written record or agreement in writing clearly stating the error and the seller issues an adjusted invoice. On the invoice, specify the adjustment (decrease) for any invoice number, symbols, dates due to the wrong rate of unit price of goods. Based on the adjusted invoice, the seller and the buyer shall make adjustments to the goods and tax amounts according to regulations