Based on the provisions of Point b, Clause 2, Article 19, Decree No. 123/2020/ND-CP of the Government, Point c, e, Clause 1, Article 7, Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance;

Based on the above provisions, Decision No. 1450/QD-TCT dated October 7, 2021 and Decision No. 1510/QD-TCT dated September 21, 2022 of the General Department of Taxation stipulate the required electronic invoice data components, accordingly:

- In case the seller chooses to process the invoice by creating an adjustment invoice, the seller shall make a reduction in all information of the incorrect goods line and an increase in corresponding information of the correct goods line (including: name of goods and services, unit of calculation, quantity, unit price, tax rate, total amount before tax).

- In case the seller chooses to process the invoice by creating a replacement invoice, the seller shall re-create a new invoice with the invoice number, invoice symbol, invoice template symbol and full content of the invoice to be replaced.

For both cases mentioned above, the adjusted or replaced invoice must contain the following information: "Adjustment/replacement for invoice Form No.... symbol... number... date... month... year..." and in case the created electronic invoice has errors and the seller has handled it in the form of adjustment or replacement according to the provisions in Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, then discovered that the invoice continues to have errors, the seller shall handle the subsequent handling in the form applied when handling the error for the first time. - In case the enterprise issues an incorrect electronic invoice (called F0 invoice), then the enterprise issues an adjustment or replacement invoice (called F1 invoice to adjust/replace F0 invoice) and discovers that F1 invoice is still incorrect:

+ If the adjustment method is chosen: The enterprise issues F2 invoice to adjust F0 invoice (at this time F0 invoice has been adjusted by F1 invoice).

+ If the replacement method is chosen: The enterprise issues F2 invoice to replace F1 invoice (at this time F0 invoice has been replaced by F1 invoice).

- For invoices issued in accordance with the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government and guiding documents of the Ministry of Finance that have errors, the enterprise issues a replacement invoice in accordance with the provisions of Clause 6, Article 12 of Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance, the Tax Department agrees with the opinion that the enterprise does not have to cancel the invoices issued in accordance with Decree No. 51/2010/ND-CP dated May 14, 2010, does not have to send a report on the use of invoices because from July 1, 2022, Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government and Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance, the Circulars amending and supplementing Circular No. 39/2014/TT-BTC have expired. The seller shall notify the tax authority according to Form 04/SS-HDDT issued together with Decree No. 123/2020/ND-CP. - Regarding the submission of Form 04/SS-HDDT:

Based on the provisions of Clause 2, Article 156 of the Law on Promulgation of Legal Documents 2015.

In case the enterprise processes invoices with errors as prescribed in Clause 1, Point a, Clause 2, Article 19 of Decree No. 123/2020/ND-CP and Clause 6, Article 12 of Circular No. 78/2021/TT-BTC, the enterprise shall send Form 04/SS-HDDT to the tax authority.

In case of processing invoices with errors as prescribed in Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, the taxpayer shall not have to send a notification of errors in Form 04/SS-HDDT to the tax authority.