On September 17th, 2021, The Ministry of Finance issued Circular No. 78/2021/TT-BTC, thereby:
- Authorize e-invoices issuance: goods sellers, service providers that are enterprises, economic organizations, other organizations can authorize a third party (which is a related party with sellers, and also meets the requirements for using e-invoices and is not suspended from use of e-invoices)
- Regulations on handling erroneous e-invoices:
If the seller issues an invoice when collecting money before or while providing the service, then there is a cancellation or termination of the service conducting, the seller will cancel the issued e-invoice and notify the tax agency on invoice cancellation.
If the e-invoice is issued without the model number, invoice symbol, and the invoice number is erroneous, the seller shall only make adjustments without any invoice cancellation or replacement.
For e-invoices with erroneous contents of value: they shall be adjusted by increasing (with positive mark) or decreasing (with negative mark) in compliance with the practical adjustment.
The additional tax dossiers declaration related to adjusted and replaced e-invoices (including canceled e-invoices) shall comply with the regulations of tax administration law.
This Circular shall take effect from July 1st, 2022.
