On April 17, 2024, the Tax Department of Bac Giang province issued Official Letter No. 2612/CTBGI-TTHT:
When selling goods, if the company has issued an E-invoice to the buyer, and subsequently, upon receiving the goods and putting them into use, the buyer discovers that the goods do not meet the requirements and requests to return them to the seller, the seller must then issue an adjusted or replacement invoice for the invoice issued for the goods that were not ensured due to the buyer’s return. If there are discrepancies in the value details on the invoice (unit price, total amount), the adjustment should reflect an increase (positive sign) or decrease (negative sign) corresponding to the actual adjustment. If there are no discrepancies in the quantity, it is not mandatory to include this in the adjusted electronic invoice.
