Official letter 2202/CTBNI-TTHT about using e-invoices:
In case the Company is using e-invoices according to Circular 32/2011/TT-BTC and is approved by the tax authority to convert to an electronic invoice with the tax authority's code according to Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC, the Company has issued an electronic invoice according to Circular No. 32/2011/TT-BTC, the buyer and the seller have declared tax, and now detect errors in revenue calculation. VAT, VAT, the Company and the buyer must make a written agreement clearly stating the error, the Company shall notify the tax authority according to form No. 04/SS-HDDT (issued under Decree No. 123). 2020/ND-CP) and issue a new e-invoice (e-invoice with tax authority's code) to replace the erroneous invoice
