I. Legal Basis

• Circular No. 78/2021
• Official Dispatch No. 3441/TCT-CS

II. Seller Identifies Errors in E-Invoices with Tax Authority Codes Before Sending to Buyers

• The enterprise/accountant notifies the Tax Authority (TA) using Form No. 04/SS-HĐĐT (Appendix IA issued under Decree 123) to cancel the erroneous e-invoice with a tax authority code.
• The TA cancels the erroneous e-invoice stored in its system.
• Since the erroneous invoice has not been sent to the buyer, there is no need to notify the buyer of the cancellation.
• The taxpayer issues a new e-invoice, signs it digitally, and submits it to the TA for a new tax code, replacing the erroneous invoice.

III. Errors in Issued E-Invoices Sent to Buyers, Where Only Buyer Name/Address is Incorrect

If the error concerns the buyer’s name or address but not the tax identification number (TIN) and no other content is incorrect:

• The seller notifies the buyer of the error but DOES NOT issue a new invoice.
• The seller notifies the TA of the error using Form No. 04/SS-HĐĐT.

IV. Errors in TIN, Amount, Tax Rates, Tax, or Goods Specifications

Option 1: Issuing an Adjustment Invoice

The seller issues an adjustment e-invoice to amend the errors on the original invoice.

The adjustment e-invoice must include the text: “Adjustment for Invoice Template No… Serial No… Invoice No… dated… month… year”.

Content requirements:

• For upward adjustments, record positive values.
• For downward adjustments, record negative values.

The seller signs the adjustment e-invoice and sends it to the buyer.

• For e-invoices without codes: send directly to the buyer.
• For e-invoices with codes: send to the TA first for approval, then to the buyer.

Option 2: Issuing a Replacement Invoice

The seller issues a new e-invoice to replace the erroneous one and sends it to the buyer.

If the buyer and seller agree to draft an agreement before issuing the replacement invoice, they must document the errors clearly.

The replacement invoice must include the text: “Replacement for Invoice Template No… Serial No… Invoice No… dated… month… year”.

The seller signs the replacement invoice and sends it to:

• The buyer (for e-invoices without codes).
• The TA for approval and then to the buyer (for e-invoices with codes).

V. Cancellation or Termination of Service Contracts

If the seller has issued an invoice for advance payment or during service provision and the contract is later canceled or terminated:

• The seller cancels the issued e-invoice.
• The seller notifies the TA of the cancellation using Form No. 04/SS-HĐĐT.

VI. Errors in Paper Invoices After Switching to E-Invoices

• If the enterprise has switched to e-invoices but discovers errors in previously issued paper invoices (issued under Decrees 51/2010/ND-CP and 04/2014/ND-CP):
• Draft a written agreement specifying the errors.
• Notify the TA of the error using Form No. 04/SS-HĐĐT.
• Issue a new e-invoice to replace the erroneous paper invoice.
• The replacement e-invoice must include the text: “Replacement for Invoice Template No… Serial No… Invoice No… dated… month… year”.
• The seller signs the new e-invoice and sends it to:
  • The buyer (for e-invoices without codes).
  • The TA for approval and then to the buyer (for e-invoices with codes).

VII. Errors Identified by the Tax Authority

If the TA discovers errors in the e-invoice, it will notify the seller using Form No. 01/TB-RSĐT (issued under Decree 123) via email.

The seller must:

• Notify the TA of the erroneous invoice.
• Proceed with cancellation, replacement, or adjustment of the invoice, awaiting TA code approval before sending it to the buyer.

VIII. Errors in Adjusted or Replacement Invoices

If errors are found in an adjustment or replacement invoice, subsequent corrections must follow the method used for the first correction, as per Point b, Clause 2, Article 19 of Decree 123.

IX. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

The goal of the legal services provided by HANKUK LAW FIRM is to support businesses, investors, and people. Our organization employs skilled Korean lawyers, partners, and professionals to provide legal services to businesses related to corporations and litigation.

To support the startup process, our lawyers and staff provide a wide range of services, including business law consulting, tax and immigration law consulting, real estate services, business consulting, marketing and communications, human resources, product distribution, franchise options, etc. We provide expert advice on every aspect of your business needs.

To protect the legitimate rights and interests of our clients and achieve the best results, we provide legal advice and participate in civil lawsuits related to business, labor, marriage, family, and inheritance.

■ Contact us now

For reliable and effective legal advice, please contact HANKUK LAW FIRM now. We are committed to providing you with the best possible answers and our team of experienced lawyers has extensive knowledge in many legal fields. We are always here to provide the most competent and dedicated support, whether you are dealing with contractual issues, commercial disputes or need guidance on foreign investment. HANKUK LAW FIRM is honored to have assisted hundreds of domestic and international clients in skillfully resolving complex legal issues as their trusted legal partner. Do not let legal issues hinder your success. Let us accompany you towards legal achievement and comfort. For prompt guidance and support to ensure your rights are always maintained at the highest standards, contact HANKUK LAW FIRM now.

■ Contact Hankuk Law Firm:

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