Vietnam Electronic Invoice Replacement - Compliance with Decree 70/2025
This module implements the e-invoice replacement functionality in compliance with Vietnam's Decree 70/2025/NĐ-CP
(effective from June 1, 2025), which amends Article 19 of Decree 123/2020/NĐ-CP regarding handling of e-invoices with errors.
Changes in Decree 70/2025/NĐ-CP (Clause 13, Article 1)
According to the new regulations:
- Current regulation (Decree 123/2020/NĐ-CP): When sellers discover errors in an e-invoice that has already been issued
(with tax authority code) but not yet sent to the buyer, they must cancel the incorrect invoice and create a new one.
- New regulation (Decree 70/2025/NĐ-CP): Eliminates the requirement to cancel e-invoices with errors.
Instead, it provides options to adjust or replace incorrectly issued e-invoices as follows:
- For errors in buyer's name or address (without tax code errors):
- No need to issue a new invoice
- Seller notifies the buyer about the error
- Seller notifies the tax authority using Form 04/SS-HĐĐT, Appendix IA
- For errors in tax code, amount, tax rate, or goods description/quality:
- Option 1: Create an adjustment e-invoice with the notation:
"Điều chỉnh cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm"
- Option 2: Create a replacement e-invoice with the notation:
"Thay thế cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm"
What This Module Does
This module implements Option 2 (replacement e-invoices) from Decree 70/2025/NĐ-CP by:
- Creating a new e-invoice that replaces the incorrect one
- Automatically generating the required notation: "Thay thế cho hóa đơn Mẫu số... ký hiệu... số... ngày... tháng... năm"
- Creating reversal entries to maintain accurate accounting records
- Tracking relationships between original and replacement invoices for audit purposes
- Supporting the entire replacement workflow in full compliance with tax regulations
Key Features
- Create replacement e-invoices with the exact notation required by Decree 70/2025/NĐ-CP
- Automatic reversal of original invoices to ensure proper accounting
- Track relationships between original and replacement invoices
- Support batch replacement of multiple invoices
- Fully integrated with the standard Vietnam e-invoice workflow
Technical Implementation
- Adds replacement tracking fields to invoices
- Provides specialized wizard for creating replacement invoices
- Ensures proper accounting entries for replaced invoices
- Maintains full audit trail between original and replacement invoices
- Implements the proper reference format as specified in Article 19 (as amended by Decree 70/2025/NĐ-CP)
Editions Supported
- Community Edition
- Enterprise Edition
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