Official letter 3687/CTBNI-TTHT about invoice adjustment:
Pursuant to the above provisions and the content presented in the official dispatch of the Company in case the Company is applying e-invoices according to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government and Circular No. Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance. When selling goods, the Company discovers that the invoice has made an error in the amount stated on the invoice (unit price, value of goods, VAT, etc.), the Company shall issue an electronic invoice to adjust (or replacement invoices) for invoices made according to the instructions in Clause 6, Article 12 of Circular No. 78/2021/TT-BTC dated September 17, 202 of the Ministry of Finance and Clause 2, Article 19 of Decree No. 123/2020/ Decree-CP dated October 19, 2020 of the Government. Principle 01 (one) e-invoice only corrects (or replaces) 01 (one) invoice with errors (not allowed to make 01 e-invoice to adjust (or replace) for many incorrect invoices. omission). The company and the person based on the adjusted (or replaced) e-invoice to make additional declarations to the tax declaration dossier as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 Government.
