An example of How to adjust e-invoices applying principles according to Vietnam’s current Circular 78/2021/TT-BTC

The following invoices in this example are temporarily named F0 F1 F2… in order of time of issuance:
  • First, the seller issues an F0 invoice with the wrong product name
  • Then, the seller issues invoice F1 to adjust the product name, but makes a mistake by recording the revenue again, which results in the revenue amount being doubled.
  • Then, the seller issues invoice F2 adjusting the product name in invoice F0 (all amounts and tax shown on invoice F2 = 0)
* What to do: The seller should issue invoice F3 to reduce the revenue and tax amount of invoice F0.

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