- Vietnam’s tax rules set specific deadlines for declaring VAT adjustments or correcting e-invoices under Article 19 of Decree 123, as amended by Decree 70.
- For errors in key invoice details like tax codes, amounts, tax rates, or VAT, declarations must be made in the tax period when the adjusted or replacement invoice is issued.
- For broader corrections under Clause 4, the seller declares in the period the adjusted invoice is created, while the buyer declares in the period the adjusted invoice is received.
- Decree 70 allows one adjustment or replacement invoice to cover multiple incorrect invoices from the same month to the same buyer.
- For B2B cases, a prior written agreement between seller and buyer is required before issuing the adjustment or replacement invoice.
Source: vietnam.vn
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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