Ofcial letter No.7273/CT-TTHT dated 24 september 2013 of HCM taxation department in guidance of crossing the blank in an invoice
According to official letter No.7273/CT-TTHT:
When preparing an invoice, an enterprise must cross the blank in an invoice (to cross the blank in an invoice is a crossed line from the left to the right at the first blank line to the last blank line.
For invoices that the enterprise has crossed the blank with “X” mark as the case of the cancelled invoices, these invoices are considered non-compliance with regulations. The enterprise and buyer must prepare the minutes to retrieve, and then prepare the replacing invoices as well as cross the blank as regulations.
