Guidance to cancel e-invoices issued in Vietnam

In the process of issuing invoices, errors cannot be avoided. Many companies experience errors when issuing e-invoices. If the issued e-invoice is wrong, the invoice will have to be canceled. How to cancel issued e-invoices is a question that receives a lot of attention. Therefore, we would like to answer this problem through the article Guidance to cancel e-invoices issued in Vietnam

Legal grounds

• Decree 123/2020/ND-CP
• Circular 78/2021/TT-BTC

The concept of e-invoice cancellation

According to the provisions of Clause 10, Article 3 of Decree 123, destroying invoices and documents is a job for invalid invoices and documents.

Taxpayers should note this concept to distinguish it from the destruction of invoices. According to the provisions of Clause 11 of Article 3, destruction of electronic invoices and documents is a measure to make such electronic invoices and documents no longer exist on the information system, cannot be accessed and cannot be referenced. information in invoices and vouchers has been destroyed.

When to cancel issued e-invoices?

According to regulations, invoices, even though they have been issued, when errors are detected, they will have to be canceled. Specifically:

– The first case: After registering the use of e-invoices according to Circular 78, from the time the tax authority accepts the declaration of registration for the use of e-invoices, the enterprise, economic organization or organization Other organizations, business households/individuals must stop using invoices according to the old regulations (Decree No. 51/2010/ND-CP and guiding documents) and at the same time destroy invoices according to regulations.

– Second case: In case the taxpayer has issued an invoice and sent it to the tax authority, detecting that the e-invoice has errors, the taxpayer can cancel the e-invoice as follows: the tax authority’s code, if not sent to the buyer, when detecting errors, the seller needs to cancel the issued invoice on the e-invoice software and notify the tax authority according to form No. 04/SS- Electronic contract Appendix IA, Decree 123/2020/ND-CP.

Then create a new e-invoice, digitally sign it and send it to the tax authority. The tax authority will issue a replacement invoice for the seller to send to the buyer. For invoices submitted to the tax authority, the tax authority will self-destruct on the system after receiving the taxpayer’s notice.

However, when canceling an invoice, the following requirements must be complied with:

E-invoices can only be canceled with the consent and confirmation of both buyers and sellers; take effect according to the time limit agreed upon by both the buyer and the seller.

E-invoices, although canceled, must still be stored according to the time prescribed by law.

After canceling, the seller needs to issue a new electronic invoice to replace it in accordance with regulations and then send it back to the buyer.

It is required that the content on the new invoice to be replaced must have the words: “This invoice replaces invoice number …; Symbol …; send date … month … year…”.

Cases of canceling e-invoices

The law clearly stipulates the cases in which it is allowed to cancel e-invoices. Specifically:

Notice of issuance of e-invoices but not using

If the enterprise has announced the issuance of e-invoices but does not continue to use such invoice number, the enterprise, organization or business individual must cancel the invoice within 30 days from the date of issue. time no longer in use. The destruction of this unused e-invoice must comply with the provisions of law.

In case of e-invoice cancellation without tax authority’s code

In case an e-invoice is found to have errors after it has been made and sent to the buyer but has not yet delivered goods or provided services. Or in case an electronic invoice has been issued and sent to the buyer, but the seller and the buyer have not declared tax and detect errors, the two parties shall make a written agreement clearly stating the error. At the same time, the seller notifies the tax authority of the cancellation of the e-invoice and creates a new invoice instead.

Thus, canceling e-invoices that have not yet declared tax is one of the cases that accountants often encounter today.

With e-invoices with the tax authority’s code

If the e-invoice is found to have errors and has not been sent to the buyer, the seller shall also notify the cancellation of the e-invoice to the tax authority. The buyer then creates a new invoice, digitally signs it, and sends it to the tax office to get a code and replace the canceled e-invoice.

Related articles:

Methods of issuing e-invoices in Vietnam

How to look up e-invoices with the tax authority’s code in Vietnam

Regulations on the use of e-invoices with codes of tax authorities in Vietnam

Instructions for canceling issued e-invoices

Step 1: Make a Minutes of Invoice Cancellation

On the content of the invoice cancellation minutes, it is necessary to clearly state the wrong content, the content needs to be adjusted to be correct. Note that this record must be signed and stamped by both buyers and sellers.

Step 2: You proceed to cancel the created e-invoice

Cancellation of an e-invoice will be done right on the e-invoice software system that your business is using.

Accordingly, you need to log in to the system of the e-invoice software your business uses, and declare the information of “Notification of invoice cancellation results”.

Next, you save the Notice of Invoice Cancellation and click export to the XML file to submit this file to the tax office. After you have submitted the invoice cancellation notice to the tax office, you should leave the canceled invoice in the state that it has been submitted to the tax office so that you can easily control the invoice on the system.

Step 3: You make a replacement electronic invoice on the software
Once you’ve properly done the cancellation to complete the cancellation, you’ll need to issue an electronic invoice instead. Invoices to replace canceled invoices must be made in accordance with law. For example, there must always be the words “This invoice replaces invoice number…; Symbol…; Day month Year…”.

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