Electronic invoice adjustment in Vietnam is an important part of tax compliance for businesses that discover errors in invoices already issued to customers. Incorrect tax identification numbers, transaction values, VAT rates, or descriptions of goods and services can affect accounting records, tax declarations, and the buyer’s input VAT claims.

Vietnam has updated its electronic invoicing regulations in recent years. Decree No. 70/2025/ND-CP amended Decree No. 123/2020/ND-CP, while Circular No. 91/2026/TT-BTC introduced further guidance effective from July 1, 2026. Therefore, businesses must determine the appropriate procedure based on the type of error and the rules applicable to the invoice.

Understanding these requirements helps companies correct invoices properly, maintain reliable accounting records, and reduce the risk of tax compliance issues.

I. Overview of Electronic Invoice Adjustment in Vietnam

1.1. What Is an Electronic Invoice Adjustment?

An electronic invoice adjustment is a procedure used to correct information on an invoice that has already been issued. Businesses may need to adjust an invoice when its recorded value, VAT rate, tax amount, or other relevant details do not accurately reflect the transaction.

However, not every invoice error requires an adjustment invoice. Depending on the circumstances, the seller may need to notify the buyer and the tax authority, issue an adjustment invoice, or issue a replacement invoice.

For example, if a company records an incorrect VAT amount on an invoice, it may need to issue an adjustment or replacement invoice under the applicable rules. In contrast, an error involving only the buyer’s address may require notification rather than a new invoice, provided the conditions for that treatment are satisfied.

1.2. Legal Framework for Electronic Invoice Corrections

Businesses should consider the following regulations when correcting electronic invoices:

• Decree No. 123/2020/ND-CP, which establishes Vietnam’s framework for invoices and documents.
• Decree No. 70/2025/ND-CP, which amended the electronic invoicing rules and took effect on June 1, 2025.
• Circular No. 91/2026/TT-BTC, which provides updated guidance effective from July 1, 2026.

Under the updated framework, businesses must distinguish between invoices requiring notification only and invoices requiring adjustment or replacement. They should also check whether a specific rule applies to their invoice type or transaction.

Companies can review the official legal documents through the Government’s legal document portal and the Ministry of Finance’s Circular No. 91/2026/TT-BTC.

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II. When Is an Electronic Invoice Adjustment Required?

2.1. Errors in Tax Identification Numbers

An incorrect tax identification number can affect the identification of the buyer and the validity of the transaction records. Under the applicable rules, this type of error may require an adjustment or replacement invoice.

Before proceeding, the seller should verify the buyer’s correct tax information and compare it with the original contract, purchase order, and other supporting documents.

The seller should also coordinate with the buyer to ensure that both parties maintain consistent records after the correction.

2.2. Errors in Transaction Values or VAT Amounts

An invoice may require correction if it shows an incorrect transaction value, VAT rate, or VAT amount.

For example, a company issues an invoice for VND 100 million, but the correct taxable transaction value is VND 120 million. The seller must determine the appropriate correction method and accurately reflect the difference in the adjustment or replacement invoice.

When an adjustment invoice records a change in value, an increase must generally be shown as a positive amount and a decrease as a negative amount, in accordance with the applicable rules.

The accounting team should also review whether the correction affects the company’s VAT declarations, revenue, expenses, or other financial records.

2.3. Errors in Goods or Services Information

Errors in the description, specification, or quality of goods may also require an adjustment or replacement invoice.

For instance, the invoice may identify the wrong product specification or record goods that do not match the actual delivery. The seller should compare the invoice with the sales contract, delivery documents, and acceptance records before selecting the correction method.

Businesses should not change invoice information solely to make the records appear consistent. Any correction must accurately reflect the actual transaction and have appropriate supporting evidence.

2.4. Errors in Buyer Names or Addresses

Certain administrative errors do not require a new invoice. Under Circular No. 91/2026/TT-BTC, if the buyer’s name or address is incorrect but the error does not affect the tax identification number, invoice amount, VAT rate, VAT amount, or goods recorded on the invoice, the seller generally notifies the buyer and submits the prescribed Form No. 04/SS-HĐĐT to the tax authority.

In such cases, the seller does not need to issue a replacement or adjustment invoice, provided the conditions for notification-only treatment are met.

Businesses should carefully assess the error before taking action. An incorrect buyer name or address must not be treated as a minor administrative issue if other mandatory information is also incorrect.

III. Methods for Correcting Electronic Invoices

3.1. Method 1: Notify the Buyer and Tax Authority

Notification-only treatment may apply when an invoice contains an error that does not affect the key tax and transaction information specified by the regulations.

In general, the seller must notify the buyer and submit Form No. 04/SS-HĐĐT as required. The seller should retain the notification and relevant supporting documents for its records.

This method avoids issuing an unnecessary new invoice. However, it is only appropriate when the error falls within the legally permitted category.

3.2. Method 2: Issue an Adjustment Invoice

An adjustment invoice corrects specified information on an invoice already issued. It may be appropriate for errors involving tax identification numbers, transaction values, VAT rates, VAT amounts, or other information covered by the applicable provisions.

The adjustment invoice must identify the original invoice using the required wording and invoice details. For example, the invoice should include the prescribed reference to the original invoice, including its form number, symbol, invoice number, and date.

The seller must ensure that the adjustment reflects the actual correction. Where the transaction value changes, the adjustment must clearly record the increase or decrease in accordance with the applicable rules.

3.3. Method 3: Issue a Replacement Invoice

A replacement invoice is a new electronic invoice issued to replace an invoice containing errors when replacement is permitted or required.

The replacement invoice must contain the prescribed reference to the original invoice. The seller should also ensure that the replacement reflects the correct transaction details and that the original and replacement records remain traceable.

For example, if an original invoice contains several incorrect transaction details, the seller may consider a replacement invoice rather than adjusting each incorrect item separately, subject to the applicable rules.

Some invoice types, including certain invoices generated from cash registers, are subject to specific replacement requirements. Businesses should confirm whether a special rule applies before choosing a correction method.

IV. Step-by-Step Electronic Invoice Adjustment Process

4.1. Step 1: Review the Original Invoice

First, the seller should identify the error and determine whether it affects the buyer’s information, transaction value, VAT treatment, or description of goods and services.

The company should compare the original invoice with the sales contract, purchase order, delivery records, payment evidence, and accounting entries. This review helps establish the correct information before any correction is issued.

4.2. Step 2: Select the Correct Procedure

Next, the accounting team should determine whether notification, adjustment, or replacement is appropriate.

The team should check the invoice type, the nature of the error, and the applicable regulations. It should also consider whether the invoice has already been declared for tax purposes and whether the correction affects previously reported figures.

4.3. Step 3: Coordinate With the Buyer

Before issuing an adjustment or replacement invoice, the seller and buyer should follow the applicable notification and documentation requirements.

For transactions involving business buyers, the regulations may require a written agreement identifying the error before the invoice is adjusted or replaced. For individual buyers, the seller must follow the applicable notification requirements.

The parties should retain the relevant agreement, correspondence, and supporting documents where required. This helps both parties maintain a clear audit trail.

4.4. Step 4: Issue the Adjustment or Replacement Invoice

The seller should prepare the corrected invoice through its electronic invoicing system. The invoice must contain the prescribed reference to the original invoice and accurately reflect the correction.

For invoices requiring a tax authority code, the seller must follow the applicable process for submitting the invoice to the tax authority for coding before it is delivered to the buyer. For invoices without a tax authority code, the seller should follow the applicable transmission procedure.

After issuance, the seller should verify that the corrected invoice is accessible to the buyer and properly stored in the company’s electronic records.

4.5. Step 5: Update Accounting and Tax Records

Finally, the accounting team should assess the impact of the correction on revenue, expenses, receivables, VAT, and other relevant accounts.

The company should determine whether it must amend a tax declaration or report the adjustment in the current period. The appropriate treatment depends on the nature of the correction and the applicable tax declaration rules.

The seller and buyer should coordinate where necessary to ensure that their accounting records and VAT declarations remain consistent.

V. Important Compliance Considerations

5.1. Maintain a Complete Audit Trail

Businesses should retain the original invoice, adjustment or replacement invoice, relevant agreements, notifications, and supporting transaction documents.

A complete audit trail helps the company explain why a correction was necessary and how it calculated the corrected figures. It also supports internal reviews and responses to tax authority requests.

5.2. Apply a Consistent Correction Method

Under the applicable rules, when an invoice has already been corrected using an adjustment or replacement method and another error is subsequently identified, further corrections generally follow the method used for the initial correction.

Therefore, businesses should review the original invoice carefully before issuing the first correction. A structured review can reduce repeated corrections and unnecessary administrative work.

5.3. Avoid Informal Changes

Businesses should not simply edit an issued invoice, delete the original record, or change a PDF copy without following the prescribed procedure.

Electronic invoices are formal tax documents. Corrections must be processed through the applicable invoicing system and supported by appropriate records.

5.4. Review Special Cases

Some transactions follow specific rules, including invoices generated from cash registers, invoices relating to assets subject to ownership or use-right registration, and transactions involving commercial discounts or settlement changes.

Companies should review the relevant provisions before applying the general correction procedure. They should also ensure that their invoicing software and internal guidance reflect the current regulations.

VI. Common Mistakes in Electronic Invoice Adjustment

Businesses should avoid the following errors:

• Issuing a new invoice when notification alone is sufficient.
• Using notification-only treatment when a correction invoice is required.
• Failing to identify the original invoice correctly.
• Recording an increase or decrease with the wrong sign.
• Overlooking the buyer’s documentation and tax declaration requirements.
• Failing to retain evidence supporting the correction.
• Applying outdated procedures to invoices covered by the rules effective from July 1, 2026.

To prevent these issues, companies should establish an internal invoice correction checklist and assign responsibility for reviewing errors, approving corrections, and reconciling tax records.

VII. How MVA Vietnam Can Support Electronic Invoice Compliance

Electronic invoice adjustment requires coordination between accounting, tax, sales, and customer service teams. Businesses must identify the error, select the appropriate procedure, prepare supporting documents, and ensure that the correction is reflected accurately in their accounting records.

MVA Vietnam can assist businesses with electronic invoice reviews, adjustment and replacement procedures, VAT reconciliation, accounting record corrections, and tax compliance support.

For foreign-invested enterprises (FDI), these services can also help align Vietnamese invoice records with regional reporting requirements and internal financial controls. A structured review can identify discrepancies before they affect tax declarations or financial statements.

The appropriate correction method depends on the invoice type, the nature of the error, and the applicable legal requirements. Therefore, businesses should review the original invoice and supporting records before proceeding. In conclusion, electronic invoice adjustment in Vietnam requires businesses to distinguish between notification, adjustment, and replacement procedures. By applying the correct method, retaining supporting documents, and updating accounting and tax records consistently, companies can reduce compliance risks and maintain accurate financial information.

MVA VIETNAM ACCOUNTING AND AUDITING COMPANY LIMITED