From June 1, 2025, Circular No. 32/2025/TT-BTC issued by the Ministry of Finance officially takes effect, amending key regulations on the handling of erroneous invoices, including adjustment, replacement, and cancellation. These changes directly affect accounting procedures, the rights and obligations of sellers and buyers, and the process of working with tax authorities.
This article is prepared by DNP Viet Nam Law Firm to provide essential legal information for businesses and accountants.
1. Subjects and scope of application
Legal basis: Articles 1 and 2 of Circular 32/2025/TT-BTC.
- Subjects: Organizations and individuals specified in Article 2 of Decree 123/2020/ND-CP and Clause 1 Article 1 of Decree 70/2025/ND-CP.
- Scope of application: Electronic invoices, printed invoices, and electronic commercial invoices, including activities related to the issuance, use, and management of invoices and e-documents, as well as related services and procedures.
2. Types of errors and corresponding handling methods
Legal basis: Article 19 of Decree 123/2020/ND-CP (as amended and supplemented by Clause 13 Article 1 of Decree 70/2025/ND-CP).
| Handling method | Type of error: | Handling steps: |
| Cancellation and issuance of a new electronic invoice | Electronic invoices that have been granted a tax authority code but have not yet been sent to the buyer and contain errors. | – The seller notifies the tax authority using Form No. 04/SS-HĐĐT (attached to Appendix IA of Decree 70/2025/ND-CP) to cancel the erroneous invoice. – The seller issues a new electronic invoice, digitally signs it, and submits it to the tax authority for code issuance to replace the canceled invoice. – The tax authority cancels the erroneous coded invoice on the system. |
| Notice of erroneous invoice (no re-issuance required) | – Electronic invoices with or without a tax authority code that have been sent to the buyer, where the only errors relate to the buyer’s name or address. – Other information such as tax identification number or invoice figures must remain accurate. | – The seller informs the buyer of the error. – The seller notifies the tax authority using Form No. 04/SS-HDDT, except for uncoded invoices whose data has not yet been transmitted to the tax authority. – No re-issuance of the invoice is required. |
| Issuance of an adjustment or replacement invoice | Significant errors such as incorrect tax identification number, incorrect amount, incorrect tax rate or tax amount, or errors related to goods/services (quantity, specifications, quality). | The seller may choose one of two methods: (i) Issuing an adjustment invoice: – Issued after reaching a written agreement with the buyer (if applicable). – The adjustment invoice must include the phrase:“Adjustment for invoice form No.…, symbol…, No.… dated …/…/…”. – The seller digitally signs and sends it to the buyer (for invoices without codes) or submits it to the tax authority for code issuance (for invoices with codes). (ii) Issuing a replacement invoice: – Issued after reaching a written agreement with the buyer (if applicable). – The replacement invoice must include the phrase:“Replacement for invoice form No.…, symbol…, No.… dated …/…/…”. – The seller digitally signs and sends it to the buyer (for invoices without codes) or submits it to the tax authority for code issuance (for invoices with codes). |
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