Can you cancel an electronic VAT invoice in Vietnam? How to correct it

You have issued a VAT invoice, only to discover that the buyer's tax identification number, product description, quantity or amount is incorrect. Your first instinct might be to cancel the original invoice and issue a new one.

This is a common situation for businesses using electronic invoicing in Vietnam. However, an issued electronic VAT invoice cannot simply be deleted or cancelled like an unpublished draft. Once an invoice has been issued and its data has been transmitted to the tax authority, any errors must be handled through the applicable correction procedure.

So, can you cancel an electronic VAT invoice in Vietnam? When should you notify the buyer, and when do you need to issue an adjustment or replacement invoice?

1. Can you cancel an issued electronic VAT invoice in Vietnam?

The short answer is: You cannot simply cancel an issued electronic invoice to remove it from the system and issue another one in its place.

An electronic invoice is a digital record of a business transaction. Once issued and transmitted to the tax authority, it becomes part of the electronic invoicing records.

Discovering an error does not mean the original invoice can simply be deleted.

Instead, businesses must follow the procedures for handling incorrect electronic invoices under Article 10 of Circular 91/2026/TT-BTC and Decree 254/2026/NĐ-CP.

Depending on the type of error, the seller may need to:

• Notify the buyer and the tax authority about the incorrect invoice.
• Issue an adjustment invoice to correct the original information or amount.
• Issue a replacement invoice to replace the incorrect invoice.

The first step is to identify exactly what is wrong with the original invoice.

2. How should you handle an incorrect electronic invoice?

Not every invoice error requires a new invoice. Under the current regulations, the appropriate procedure depends on the information that is incorrect.

Case 1: Errors that do not require a new invoice

If the buyer's name or address is incorrect, but the tax identification number, invoice amount, VAT rate, VAT amount and goods or services are correct, the seller does not need to issue another invoice.

Instead, the seller must:

• Notify the buyer about the incorrect invoice.
• Submit a notification of the incorrect electronic invoice to the tax authority using Form 04/SS-HĐĐT.

In this situation, neither an adjustment nor a replacement invoice is required.

Case 2: Errors that require an adjustment or replacement

If an invoice contains errors involving information such as:

• The buyer's tax identification number.
• The description of goods or goods that do not meet the stated specifications or quality.
• The invoice amount.
• The VAT rate or VAT amount.
• Other mandatory invoice information covered by the correction rules.

The seller may choose between two approaches.

Option 1: Issue an adjustment invoice

An adjustment invoice is used to correct information or values on the original invoice. It must clearly identify the original invoice and specify that it is an adjustment.

Option 2: Issue a replacement invoice

A replacement invoice is a new electronic invoice issued to replace the incorrect original invoice. It must clearly identify the invoice being replaced.

Both procedures must follow the applicable requirements for invoice information, digital signatures and delivery to the buyer or tax authority, depending on the type of invoice.

3. What is the difference between an adjustment and a replacement invoice?

Both methods are used to correct an issued electronic invoice, but they work differently.

	Adjustment invoice	Replacement invoice
Purpose	Corrects information or values on the original invoice	Replaces the incorrect original invoice with a new one
Original invoice	Referenced by the adjustment invoice	Referenced by the replacement invoice
Content	Shows the information or values being adjusted	Shows the corrected invoice information
Amounts	Can reflect positive or negative adjustments	Records the new replacement invoice

The appropriate method depends on the nature of the error and the applicable regulations. Businesses should not assume that every error can be handled in either way.

There is also an important rule to remember: if an invoice has already been corrected through an adjustment or replacement, and another error is discovered later, subsequent corrections must follow the same method used for the first correction.

4. What should you check before adjusting or replacing an invoice?

Before issuing an adjustment or replacement invoice, businesses should carefully review the transaction details and coordinate with the buyer.

Under the current regulations, when the buyer is an economic organisation, another organisation, a household business or an individual business, the seller and buyer generally need to prepare a written agreement identifying the error before proceeding. Certain exceptions apply.

When the buyer is an individual, the seller must notify the buyer or publish the notification on its website, if available.

Other important checks include:

• Verify the buyer's information and tax identification number.
• Review the goods or services, quantities and unit prices.
• Recalculate the taxable amount, VAT and total payment.
• Ensure the new invoice correctly references the original invoice.
• Keep the relevant written agreements and supporting documents where required.
• Check the digital signature and invoice transmission status.

Correcting an invoice is not simply a matter of changing a few fields. The final invoice records must accurately reflect the underlying business transaction.

5. Adjusting and replacing invoices is easier with invoi.vn

One of the most time-consuming parts of correcting an invoice is calculating the differences between the original and corrected information.

For example, imagine an original invoice records 10 products at VND 500,000 each. After reviewing the transaction, the business discovers that the correct quantity should have been 12.

If handled manually, the person preparing the invoice must calculate the difference, work out the taxable amount, VAT and total payment, and ensure the correction is correctly linked to the original invoice.

With Invoi, creating an adjustment or replacement invoice feels much like creating a new invoice from scratch.

Simply enter the corrected invoice information as you normally would. Invoi automatically handles the necessary difference calculations and prepares the corresponding adjustment or replacement invoice.

You do not have to work out every difference or manually calculate the figures yourself.

This saves time for both business owners and accountants while reducing the risk of calculation errors during the correction process.

Discover invoi.vn and manage your business invoices in one place.

Conclusion

An issued electronic VAT invoice in Vietnam cannot simply be deleted or cancelled whenever an error is discovered. Depending on the type of error, the seller may need to notify the buyer and tax authority, issue an adjustment invoice or issue a replacement invoice.

The important thing is to choose the correct procedure and ensure that the corrected invoice accurately reflects the actual transaction.

With Invoi, adjusting and replacing invoices is much more straightforward. Enter the corrected information as you would when creating a new invoice, and let Invoi take care of the calculations behind the scenes.