The Ministry of Finance responded to this issue as follows:

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents:

Article 4 stipulates the principles of making, managing and using invoices and vouchers:

"Article 4. Principles of making, managing and using invoices and vouchers

1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising, samples, goods and services used for giving, exchanging, paying instead of wages for employees and internal consumption (except for goods circulating internally to continue the production process); exporting goods in the form of loans, lending or returning goods) and must fully record the contents as prescribed in Article 10 of this Decree. In case of using e-invoices, it must follow the standard data format of the tax authorities as prescribed in Clause 1 of Article 12 of this Decree".

Article 19 provides for the handling of invoices with errors:

"... 2. In case an e-invoice with a tax authority's code or an e-invoice without a tax authority's code has been sent to the buyer, but the buyer or the seller discovers that there is an error, the following actions shall be taken:

… b) Wrong case: Tax code; If the invoice amount is incorrect, the tax rate or tax is incorrect, or the goods listed on the invoice are not in accordance with the specifications and quality, you can choose one of two ways to use the e-invoice as follows:

b1) The seller issues an e-invoice correcting the erroneous invoice. In case the seller and the buyer have agreed on the making of a written agreement before issuing the invoice to adjust for the invoice already made with errors, the seller and the buyer shall make a written agreement clearly stating the error, then e-invoicing seller corrects errors in the invoice

E-invoices for adjustment of issued e-invoices with errors must have the words "Adjustment for invoices Model No.... symbol... number... date... month... year"

b2) The seller shall issue a new e-invoice to replace the erroneous e-invoice, unless the seller and the buyer have agreed on making a written agreement before issuing a replacement invoice for the invoice already made. If there is an error, the seller and the buyer make a written agreement specifying the error, and then the seller issues an electronic invoice to replace the incorrect invoice.

New e-invoices to replace made-up e-invoices with errors must have the words "Replace the invoice Model No.... symbol... number... date... month... year".

The seller digitally signs the new e-invoice that corrects or replaces the erroneous e-invoice and then sends it to the buyer (for the case of using an e-invoice without the agency's code). tax) or send it to the tax authority for the tax authority to issue a code for a new e-invoice to send to the buyer (for the case of using an e-invoice with a tax authority's code)".

Pursuant to Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax administration dated June 13, 2019, Decree No. 123/2020/ND -CP dated October 19, 2020 of the Government providing for invoices and documents;

In Article 7 of regulations on handling of e-invoices, the summary table of e-invoice data sent to tax authorities contains errors in a number of cases:

"1. For electronic invoices:

a) In case the e-invoice is made with errors, the tax authority's code must be re-issued or the e-invoice has errors that need to be handled in the form of adjustment or replacement as prescribed in Article 19 of Decree No. 123/2020/ND-CP, the seller has the option to use Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP to notify the adjustment for each invoice error or notify the adjustment of many electronic invoices with errors and send a notice according to Form No. 04/SS-HDDT to the tax authority at any time but no later than the last day of the tax declaration period. the added value arising from the adjusted e-invoice;

b) In case the seller issues an invoice when collecting money before or during the provision of services as prescribed in Clause 2, Article 9 of Decree No. 123/2020/ND-CP, then there is a cancellation or termination of the service. If the seller provides the service, the seller will cancel the e-invoice and notify the tax authority of the invoice cancellation according to Form No. 04/SS-HDDT in Appendix IA issued with Decree No. 123/2020/ND-CP;

c) In case the e-invoice is made with errors and the seller has handled it in the form of adjustment or replacement as prescribed at Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, then it is discovered that the invoice continues to have errors, the next time the seller handles it, the seller will follow the form applied when handling the error for the first time;

d) According to the notice period stated on Form No. 01/TB-RSDT Appendix IB attached to Decree No. 123/2020/ND-CP, the seller shall notify the tax authority according to Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP on the inspection of e-invoices made with errors, clearly stating that the basis for inspection is the notice Form No. 01/TB-RSDT of the tax authority (including information number and date of notification);

đ) In case the e-invoice is made without the invoice model number, invoice symbol, or invoice number with errors, the seller will only make corrections without cancellation or replacement;

e) Particularly for the content of the value on the invoice with errors, it is necessary to: Adjust the increase (positive sign), decrease adjustment (negative sign) in accordance with the actual adjustment.

… 3. The additional declaration of tax declaration dossiers related to the adjusted and replaced e-invoices (including canceled e-invoices) shall comply with the provisions of tax administration law".

Pursuant to the above provisions, if your company issues an invoice to an individual customer and the customer returns the goods, the company will cancel the e-invoice and notify the tax authority of the invoice cancellation, and declarations to reduce output value-added tax revenue at the time of receipt of goods in accordance with regulations on handling electronic invoices with errors in Article 19 of Decree No. 123/2020/ ND-CP and Article 7 of Circular No. 78/2021/TT-BTC.

It is suggested that you base on the actual comparison of goods and services provided by your company and the provisions of the law cited above to comply with regulations.

In the process of implementation, if you still have problems, please provide documents related to the problem and contact the tax authority directly managing it for specific instructions.