Dealing with Incorrect VAT Invoices

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Ngày cập nhật gần nhất: 15/4/2026

In the realm of business and production activities, errors in invoicing are inevitable. However, mitigating these mistakes requires tailored solutions. To aid readers in navigating the complexities of erroneous VAT invoices, we present comprehensive guidelines for handling such situations.

During the process of drafting VAT invoices, accounting errors can occur, ranging from incorrect tax rates to erroneous prices, addresses, dates, or quantities. These inaccuracies render invoices invalid. How should one rectify such errors? We provide detailed solutions below.

Guidance on addressing errors in VAT invoices is derived from the provisions outlined in Circular 39/2014/TT-BTC. These guidelines categorize steps to rectify invoice errors into various scenarios, ensuring clarity and compliance.

1. Scenario: Incorrectly Written VAT Invoices Not Yet Removed from the Ledger

For such cases, accountants simply need to cross out the erroneous entries and keep the record of the faulty invoice in the ledger. Accountants should carefully review contract terms and order forms to ensure accuracy when issuing invoices.

2. Scenario: Incorrectly Written Invoices Removed from the Ledger

+ Situation: Incorrectly written invoices that have not been removed or delivered to the customer

Handling procedure:

Step 1: Cross out the incorrect entries on the invoices
Step 2: Issue new invoices to the customer
Step 3: Keep the incorrect invoices clipped in the ledger for easy reference.

+ Situation: Incorrectly issued invoices delivered to the customer but not yet reported for taxation:

Specific handling steps are as follows: If accountants have issued incorrect invoices, removed them from the ledger, and delivered them to the customer without tax reporting, the following actions are required:

Step 1: Draft a record to retrieve the sections of the issued invoice
Step 2: Issue a new (correct) invoice to the customer, proceed with tax declaration, use the new invoice for tax declaration, and account for invoices that have been retrieved without tax declaration. To prevent such errors, accountants should thoroughly inspect invoices before removing them from the ledger, ensuring there are no discrepancies. Then, seal and remove from the ledger, and deliver to the customer.

3. Incorrectly Tax-Declared Invoices

According to regulations, incorrectly issued invoices are invalid and hold no value for deduction or cost for the buyer. However, for the seller, tax declaration and payment must proceed as usual even in the case of errors. Therefore, when discrepancies are discovered in the accounting process by both parties involved in VAT tax declaration, the following actions must be taken:

Step 1: Draft a confirmation record of discrepancies when errors are detected by the seller and the buyer. Alternatively, there must be a written agreement clearly stating the errors.
Step 2: The issuing or selling party must rectify the errors. When adjusting invoices, it must be clearly stated whether increasing or decreasing the quantity of goods sold, selling price, tax price, value-added tax, value-added tax amount…

The above provides guidance on how to rectify incorrectly issued VAT invoices in accordance with state regulations. To avoid errors when drafting invoices, accountants must meticulously check and issue accurate invoices to prevent unnecessary mistakes that could render the invoice invalid.

In addition, refer to the procedure for converting VAT tax declaration periods from monthly to quarterly here.

Frequently Asked Questions

What are the best practices for preventing errors in VAT invoices?

To prevent errors in VAT invoices, accountants should carefully inspect all invoice details before issuing. This includes verifying tax rates, prices, addresses, dates, and quantities. Implementing a double-check system and ensuring all terms match contract details can significantly reduce mistakes and ensure compliance with regulations.

How should I handle incorrectly written VAT invoices that haven't been reported for taxation?

For incorrectly written VAT invoices not reported for taxation, first, draft a record to retrieve the erroneous invoice sections. Next, issue a new correct invoice and proceed with tax declaration using the new invoice while accounting for the retrieved incorrect one in your records.

What steps should I take if I discover discrepancies in VAT invoices after issuing them?

If discrepancies are found in VAT invoices after issuance, both the seller and buyer should draft a confirmation record of the errors. Then, the issuing party must rectify these errors, ensuring clear communication regarding any changes in quantities, prices, or tax amounts to maintain compliance.

What should be done with incorrectly issued invoices that have been delivered to customers?

For incorrectly issued invoices delivered to customers, first, cross out the erroneous entries. Then, issue a new invoice to the customer. Keep the incorrect invoices clipped in the ledger for reference, ensuring that all records are updated and accurate.

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