Electronic invoice replacement in Vietnam is a tax compliance procedure that allows businesses to replace an electronic invoice containing errors with a new invoice when required or permitted by law. Companies may need to replace invoices that contain incorrect tax identification numbers, transaction values, VAT rates, tax amounts, or information about goods and services.

Vietnam’s electronic invoicing regulations distinguish between invoice replacement, invoice adjustment, and notification of errors. Therefore, businesses should identify the type of error before taking action. Since July 1, 2026, Circular No. 91/2026/TT-BTC has provided updated guidance on handling issued electronic invoices under the new tax administration framework.

Understanding these requirements helps businesses maintain accurate accounting records, comply with invoicing regulations, and reduce the risk of tax disputes.

I. Overview of Electronic Invoice Replacement in Vietnam

1.1. What Is an Electronic Invoice Replacement?

An electronic invoice replacement is the process of issuing a new electronic invoice to replace an original invoice that contains errors. The replacement invoice must accurately reflect the underlying transaction and include the required reference to the original invoice.

For example, a company may issue an invoice with an incorrect product description or transaction value. If the applicable regulations permit or require replacement, the company must issue a new invoice through the prescribed electronic invoicing system.

A replacement invoice does not mean that the original invoice can simply be deleted from the accounting system. Businesses must maintain the relevant invoice history and supporting documents so that the correction remains traceable.

1.2. Legal Framework for Invoice Replacement

Businesses should review the following regulations when replacing electronic invoices:

• Decree No. 123/2020/ND-CP, which established the framework for invoices and documents.
• Decree No. 70/2025/ND-CP, which amended the electronic invoicing rules from June 1, 2025.
• Decree No. 254/2026/ND-CP, which provides rules under the updated tax administration framework for electronic invoices and documents.
• Circular No. 91/2026/TT-BTC, effective July 1, 2026, which provides further guidance on electronic invoice procedures.

Businesses should apply the regulations relevant to the invoice and correction concerned. In particular, they should not automatically apply older procedures to invoices handled under the framework effective from July 2026.

Official legal references are available through the Government’s legal document portal and the Government’s official gazette.

II. When Is an Electronic Invoice Replacement Required?

2.1. Incorrect Tax Identification Numbers

An invoice containing an incorrect tax identification number may require an adjustment or replacement, depending on the applicable rules and circumstances.

For example, a seller may enter the wrong tax identification number for a corporate customer. The seller should verify the customer’s correct information and determine whether the invoice must be replaced or whether another legally permitted correction procedure applies.

The seller should also coordinate with the buyer to ensure that the corrected invoice matches the buyer’s tax and accounting records.

2.2. Incorrect Goods or Services Information

Errors in the name, specification, or quality of goods may require an invoice correction. For example, an invoice may describe a product incorrectly or record goods that do not match the actual delivery.

The seller should compare the original invoice with the contract, purchase order, delivery records, and acceptance documents before deciding how to correct it.

Under the applicable rules, certain errors involving goods information may be handled through adjustment or replacement. However, businesses must assess the specific error rather than assume that every incorrect description requires the same procedure.

2.3. Incorrect Transaction Values or VAT Details

An invoice may contain an incorrect transaction value, VAT rate, or VAT amount. These errors can affect both the seller’s output VAT and the buyer’s input VAT records.

For example, a seller issues an invoice for VND 100 million when the correct transaction value is VND 120 million. The seller must establish the correct amount and determine whether to issue an adjustment or replacement invoice under the applicable rules.

The accounting team should also review whether the correction affects revenue recognition, expense recording, and previously submitted tax declarations.

2.4. Special Cases Requiring Replacement

Some invoices are subject to specific replacement requirements. Under Circular No. 91/2026/TT-BTC, electronic invoices generated from cash registers and certain sales invoices for assets subject to ownership or use-right registration generally follow replacement procedures, subject to the exceptions prescribed by law.

In addition, an invoice containing only certain administrative errors may not need to be replaced. For example, an error in the buyer’s name or address that does not affect specified tax and transaction details may be handled through notification procedures instead.

Businesses should therefore confirm the invoice type and the nature of the error before issuing a replacement invoice.

III. Electronic Invoice Replacement vs. Invoice Adjustment

Invoice replacement and invoice adjustment are different methods of correcting an issued electronic invoice. Selecting the correct method helps businesses avoid unnecessary corrections and inconsistent tax records.

Criteria	Replacement invoice	Adjustment invoice
Purpose	Replaces an invoice containing errors	Corrects specified information on an existing invoice
Invoice record	A new invoice replaces the erroneous invoice	An adjustment invoice records the correction
Reference to original invoice	Required under the applicable rules	Required under the applicable rules
Typical consideration	Suitable where replacement is permitted or required	Suitable where the correction can be recorded through an adjustment
Accounting impact	Requires review of the replacement transaction and related records	Requires review of the adjustment amount and related records

For certain errors, the regulations allow the seller to choose between adjustment and replacement. For other cases, a specific method may apply.

Businesses should also distinguish these procedures from notification-only treatment, which may apply to certain errors that do not affect key tax or transaction information.

IV. Step-by-Step Electronic Invoice Replacement Process

4.1. Step 1: Review the Original Invoice

First, the seller should identify the error and compare the original invoice with the actual transaction.

Relevant documents may include the sales contract, purchase order, delivery records, acceptance documents, payment evidence, and accounting entries. The review should establish which information is incorrect and what the corrected information should be.

The seller should also check whether the invoice has already been declared for tax purposes, as this may affect the required follow-up actions.

4.2. Step 2: Determine Whether Replacement Is Appropriate

Next, the accounting team should determine whether the error requires notification, adjustment, or replacement.

If replacement is permitted or required, the company should confirm the correct procedure under the applicable regulations. It should also check whether special rules apply to the invoice type or transaction.

This step is important because issuing a replacement invoice when notification alone is sufficient can create unnecessary administrative work. Conversely, using notification-only treatment for an error that requires a correction invoice may lead to compliance issues.

4.3. Step 3: Coordinate With the Buyer

Before replacing an invoice, the seller should follow the applicable requirements for notifying the buyer and documenting the error.

Where the regulations require a written agreement, the seller and buyer should prepare a document that identifies the erroneous information and explains the correction. For individual buyers, the seller should follow the prescribed notification procedure.

The seller should retain the relevant agreement, correspondence, and supporting records as part of its invoice documentation.

4.4. Step 4: Issue the Replacement Invoice

The seller prepares a new electronic invoice through its invoicing system. The replacement invoice must contain the required reference to the original invoice, including the prescribed identifying details.

The invoice should accurately record the corrected goods or services, transaction value, VAT rate, and tax amount, as applicable. The seller must also follow the relevant procedures for invoices with or without a tax authority code.

After issuing the replacement invoice, the seller should ensure that the buyer receives the corrected document and that the invoice history remains accessible.

4.5. Step 5: Update Accounting and Tax Records

After issuing the replacement invoice, the accounting team should review its impact on the company’s financial records and tax declarations.

The seller should determine whether any tax declaration needs to be amended or whether the correction should be reflected in the relevant declaration period. The buyer should also review its records and make any necessary adjustments under the applicable rules.

Both parties should retain the original invoice and replacement invoice, along with the supporting documents, to maintain a clear audit trail.

V. Documents to Keep When Replacing an Electronic Invoice

Maintaining complete documentation helps businesses explain the reason for a replacement and demonstrate that the correction reflects the actual transaction.

Depending on the circumstances, the company should retain:

• The original electronic invoice.
• The replacement electronic invoice.
• A written agreement between the seller and buyer, where required.
• Notifications or correspondence relating to the correction.
• The sales contract, purchase order, delivery records, or acceptance documents.
• Supporting accounting schedules and relevant tax declaration records.

For businesses with high transaction volumes, a standardized invoice correction file can help ensure that documents are complete and easy to retrieve during an internal audit or tax inspection.

VI. Common Mistakes in Electronic Invoice Replacement

Businesses should pay attention to several common compliance risks.

Replacing invoices without checking the applicable procedure. Not every invoice error requires replacement. Companies should first determine whether notification, adjustment, or replacement is appropriate.

Failing to identify the original invoice. A replacement invoice must include the prescribed reference to the original invoice. Missing or incorrect references can make the correction difficult to trace.

Ignoring buyer communication requirements. Certain cases require a written agreement or notification. The seller should complete the required steps before proceeding.

Failing to reconcile tax declarations. A replacement invoice may affect previously recorded revenue, expenses, or VAT. The accounting team should assess these effects rather than only updating the invoicing software.

Deleting or informally editing the original invoice. Businesses should not remove an issued invoice or edit a PDF copy as a substitute for the prescribed correction procedure.

Using outdated regulations. Businesses should review the rules effective on the date of the correction and consider any transitional provisions that apply to older invoices.

VII. How MVA Vietnam Can Support Electronic Invoice Compliance

Electronic invoice replacement involves more than generating a new invoice. Businesses must identify the error, determine the legally appropriate correction method, prepare supporting documents, and ensure that accounting and tax records remain consistent.

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

For foreign-invested enterprises (FDI), these services can help align Vietnamese invoice records with internal reporting requirements and regional financial controls. A structured review can also help 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. Businesses should therefore review the original invoice and supporting records before proceeding.

In conclusion, electronic invoice replacement in Vietnam requires companies to follow the prescribed procedures and maintain accurate supporting documentation. By selecting the correct correction method, communicating with buyers, and updating accounting and tax records consistently, businesses can reduce compliance risks and maintain reliable financial information.