{"id":9493,"date":"2026-08-04T15:40:18","date_gmt":"2026-08-04T08:40:18","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9493"},"modified":"2026-08-05T14:54:38","modified_gmt":"2026-08-05T07:54:38","slug":"nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/","title":{"rendered":"Principles for handling erroneous invoices according to Circular 91\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The principles for handling erroneous invoices, as stipulated in Circular 91\/2026, have just been detailed by the Ministry of Finance. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/thong-tu-91-2026-tt-btc-quy-dinh-luat-quan-ly-thue-va-hoa-don-dien-tu-439780-d1.html\" target=\"_blank\" rel=\"noopener\">Article 10 of Circular 91\/2026\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">Officially effective from July 1, 2026, specific instructions will be provided. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=216541&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\">Tax Administration Law 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-254-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-hoa-don-dien-tu-chung-tu-dien-tu-713085.aspx\" target=\"_blank\" rel=\"noopener\">Decree 254\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">Accordingly, depending on the severity of the error, the accountant may only need to send Notification Form No. 04\/SS-H\u0110\u0110T without reissuing the invoice, or they may have to choose to issue an adjustment invoice or a replacement invoice following the correct procedure to ensure validity. This article summarizes 11 cases for handling according to the latest legal documents, helping accountants and businesses apply the regulations accurately and avoid risks when declaring and settling taxes.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\" >What does Circular 91\/2026\/TT-BTC stipulate regarding the handling of erroneous invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\" >Summary of principles for handling erroneous invoices according to Circular 91\/2026, broken down by case.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\" >In case of incorrect buyer&#039;s name, address, or other details (but not incorrect tax identification number, tax amount, tax rate, or goods).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\" >In case of errors in tax code, product\/service name, unit price, quantity, tax rate, or tax amount.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\" >Instructions on how to fill in the content when preparing adjustment invoices and replacement invoices.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\" >How to handle situations where multiple invoices from the same buyer contain the same incorrect information within a single month.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\" >Procedures before making adjustments or replacements for buyers who are organizations, businesses, households, or individual business owners.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\" >Filing tax returns after correcting erroneous invoices.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\" >In the case of returning all or part of the goods or services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\" >Trade discounts are determined after the invoice is issued.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\" >Note regarding the lack of notes on the adjustment\/replacement invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\" >Handling adjustment invoices and replacement invoices when further errors are discovered.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >Why is it important to understand the principles for handling erroneous invoices according to Circular 91\/2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >Some practical notes on applying the principles for handling erroneous invoices according to Circular 91\/2026.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Ket_luan_va_khuyen_nghi\" >Conclusion and recommendations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Cau_hoi_thuong_gap_ve_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\" >Frequently Asked Questions about the principles for handling erroneous invoices according to Circular 91\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\" >Is it mandatory to reissue an invoice with an incorrect buyer&#039;s name or address?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\" >What should I do if the tax identification number on the invoice is incorrect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\" >Should you issue an adjustment invoice or a replacement invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\" >What should be done if an invoice has already been adjusted or replaced but errors are still discovered?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguyen-tac-xu-ly-hoa-don-sai-sot-theo-thong-tu-91-2026\/#Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\" >After correcting the erroneous invoice, is it necessary to re-file the tax return?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_912026TT-BTC_quy_dinh_gi_ve_xu_ly_hoa_don_sai_sot\"><\/span><b>What does Circular 91\/2026\/TT-BTC stipulate regarding the handling of erroneous invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, Article 10 of Circular 91\/2026\/TT-BTC, issued by the Ministry of Finance, provides detailed guidance on handling erroneous electronic invoices, to be applied uniformly from July 1, 2026. This document serves as implementation guidance for the 2025 Tax Administration Law and Decree 254\/2026\/ND-CP, therefore the principles in Circular 91\/2026 are mandatory for all organizations, businesses, household businesses, and individual businesses using electronic invoices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compared to previous regulations, the principles for handling erroneous invoices under Circular 91\/2026 are more clearly systematized according to different situation groups, from errors that do not affect the tax amount, errors that directly affect the tax amount, to cases occurring multiple times in the same month or consecutively on the same original invoice. A thorough understanding of each situation group helps accountants proactively handle errors correctly from the first attempt, avoiding repeated corrections that could jeopardize the validity of the invoice.\u00a0<\/span><\/p>\n<blockquote><p><b>See more:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/diem-moi-thong-tu-91-2026-tt-btc\/\">New points in Circular 91\/2026\/TT-BTC.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026_theo_tung_truong_hop\"><\/span><b>Summary of principles for handling erroneous invoices according to Circular 91\/2026, broken down by case.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9522\" aria-describedby=\"caption-attachment-9522\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9522\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91_2026-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9522\" class=\"wp-caption-text\">Principles for handling erroneous invoices according to Circular 91\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the core content that accountants need to pay the most attention to. Below are all the cases of errors stipulated in Article 10 of Circular 91\/2026\/TT-BTC, along with the corresponding handling principles.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ten_dia_chi_nguoi_mua_hoac_noi_dung_khac_khong_sai_ma_so_thue_tien_thue_thue_suat_hang_hoa\"><\/span><b>In case of incorrect buyer&#039;s name, address, or other details (but not incorrect tax identification number, tax amount, tax rate, or goods).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These are minor errors that do not affect the nature of the tax data. According to regulations, if an invoice only contains errors in the buyer&#039;s name, address, or other details, but not in the tax identification number, amount, tax rate, tax amount, or goods, the seller is not required to reissue the invoice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Instead, the seller only needs to notify the buyer of the error and simultaneously send a Notice using Form No. 04\/SS-H\u0110\u0110T to the tax authority for recording. This is a point that many new accountants often overlook, thinking that minor errors don&#039;t require notification. However, according to the principles for handling erroneous invoices under Circular 91\/2026, sending this notification is mandatory to ensure transparency with the tax authority.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_sai_ma_so_thue_ten_hang_hoa_dich_vu_don_gia_so_luong_thue_suat_tien_thue\"><\/span><b>In case of errors in tax code, product\/service name, unit price, quantity, tax rate, or tax amount.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9523\" aria-describedby=\"caption-attachment-9523\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9523\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p sai m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-sai-ma-so-thue-ten-hang-hoa-dich-vu-don-gia-so-luong-thue-suat-tien-thue-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9523\" class=\"wp-caption-text\">According to Circular 91, the principle for handling erroneous invoices includes cases of errors in tax code, product\/service name, unit price, quantity, tax rate, and tax amount.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For errors that directly affect declared figures, including incorrect tax identification numbers; product\/service names; specifications, quality; unit prices; quantities; total amounts; tax rates; tax amounts; or other mandatory information, the seller may choose one of two options:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue an electronic adjustment invoice; or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoicing is the alternative.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the key point in the principle of handling erroneous invoices according to Circular 91\/2026, which allows accountants to proactively choose the method that suits the actual situation of the business, instead of being forced to follow a single form as in some previous regulations.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_ghi_noi_dung_khi_lap_hoa_don_dieu_chinh_hoa_don_thay_the\"><\/span><b>Instructions on how to fill in the content when preparing adjustment invoices and replacement invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To make it easier for accountants to compare and avoid confusion when preparing invoices, here is a summary table of the required information to include for each option:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><b>Option<\/b><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><b>It is mandatory to include this on the invoice.<\/b><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><b>Processing nature<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">Adjustment invoice<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">Adjustment for Invoice Form No\u2026, Symbol\u2026, Number\u2026, Date\u2026 Month\u2026 Year\u2026<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">Only the difference (increase\/decrease) compared to the original invoice is adjusted; the original invoice still retains some legal validity.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 13.3333%;\"><span style=\"font-weight: 400;\">Replacement invoice<\/span><\/td>\n<td style=\"text-align: center; width: 34.5455%;\"><span style=\"font-weight: 400;\">This replaces invoice Form No. ..., symbol ..., number ..., date ... month ... year ...<\/span><\/td>\n<td style=\"text-align: center; width: 51.3131%;\"><span style=\"font-weight: 400;\">Replace the entire content of the previous incorrect invoice; the original invoice is no longer valid.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurately citing the original invoice information (form number, symbol, invoice number, date of issue) in the aforementioned text is a mandatory requirement. This helps tax authorities and relevant parties easily verify and trace the invoice&#039;s adjustment history. Accountants need to carefully consider these two options depending on the extent of the error and reach an agreement with the buyer.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_nhieu_hoa_don_cua_cung_mot_nguoi_mua_sai_cung_mot_noi_dung_trong_thang\"><\/span><b>How to handle situations where multiple invoices from the same buyer contain the same incorrect information within a single month.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, it is not uncommon for a business to issue multiple invoices to the same customer in a month, all containing the same error. In this situation, the principle for handling erroneous invoices according to Circular 91\/2026 allows the seller to:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish <\/span><b>01 adjustment invoice<\/b><span style=\"font-weight: 400;\"> or <\/span><b>01 replacement invoice<\/b><span style=\"font-weight: 400;\"> This applies to multiple incorrect invoices, along with the following: <\/span><b>Statement according to Form No. 01\/BK-\u0110CTT<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This regulation significantly reduces the workload for accountants when dealing with a series of incorrect invoices due to the same reason, instead of having to create individual adjustment or replacement invoices for each original invoice.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_tuc_truoc_khi_dieu_chinh_thay_the_doi_voi_nguoi_mua_la_to_chuc_doanh_nghiep_ho_hoac_ca_nhan_kinh_doanh\"><\/span><b>Procedures before making adjustments or replacements for buyers who are organizations, businesses, households, or individual business owners.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another important point in the principles for handling erroneous invoices according to Circular 91\/2026 is the requirement for coordinated procedures between the two parties. Specifically, if the buyer is an organization, enterprise, household business, or individual business, before issuing an adjustment invoice or replacement invoice, both parties must comply with the regulations in Article 10 of Circular 91\/2026\/TT-BTC.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In other words, adjusting or replacing an invoice is not a unilateral decision from the seller, but requires agreement and coordination with the buyer to ensure the accuracy and validity of the new invoice.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_khai_thue_sau_khi_xu_ly_hoa_don_sai_sot\"><\/span><b>Filing tax returns after correcting erroneous invoices.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After completing the process of issuing adjusted or replacement invoices, businesses must not skip the tax declaration step. According to regulations, the declaration must be made in accordance with the laws on tax administration and value-added tax (VAT), ensuring that it accurately reflects the actual nature of the transaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most easily overlooked step in the process of handling erroneous invoices, because many accountants focus only on reissuing the invoice and forget to review the corresponding tax declaration data for the period in which the invoice was issued, leading to discrepancies between the invoice and the tax return.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_tra_lai_toan_bo_hoac_mot_phan_hang_hoa_dich_vu\"><\/span><b>In the case of returning all or part of the goods or services.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to cases of errors in invoice content, Circular 91\/2026 also clearly stipulates the situation where the buyer returns goods or services. In that case, the parties must... <\/span><b>Issue an invoice to reflect the value of returned goods or services.<\/b><span style=\"font-weight: 400;\">This serves as the basis for adjusting the revenue and corresponding tax obligations of both parties.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_chiet_khau_thuong_mai_xac_dinh_sau_khi_xuat_hoa_don\"><\/span><b>Trade discounts are determined after the invoice is issued.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For the determined trade discount <\/span><b>after the invoice has been issued<\/b><span style=\"font-weight: 400;\">Therefore, the seller needs to issue an adjustment invoice or replacement invoice in accordance with regulations to correct the value and VAT amount of the previously issued invoice. This is also an inseparable part when discussing the principles for handling erroneous invoices according to Circular 91\/2026, because essentially it is still a form of adjusting data on the original invoice.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_viec_thieu_ghi_chu_tren_hoa_don_dieu_chinh_thay_the\"><\/span><b>Note regarding the lack of notes on the adjustment\/replacement invoice.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If an adjustment or replacement invoice lacks a note referencing the original invoice as mentioned above, it will be considered invalid. This means that the entire legal validity of the adjustment or replacement will not be recognized, leading to tax risks for both the seller and the buyer.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_khi_hoa_don_dieu_chinh_hoa_don_thay_the_khi_tiep_tuc_phat_hien_sai_sot\"><\/span><b>Handling adjustment invoices and replacement invoices when further errors are discovered.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9525\" aria-describedby=\"caption-attachment-9525\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9525\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg\" alt=\"Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91 tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd khi h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ti\u1ebfp t\u1ee5c ph\u00e1t hi\u1ec7n sai s\u00f3t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Nguyen-tac-xu-ly-hoa-don-sai-sot-theo-Thong-tu-91-truong-hop-xu-ly-khi-hoa-don-dieu-chinh-thay-the-tiep-tuc-phat-hien-sai-sot-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9525\" class=\"wp-caption-text\">According to Circular 91, the principle for handling erroneous invoices is as follows: when adjusted or replaced invoices are again found to contain errors.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a complex but fairly common situation in practice: After issuing an adjustment or replacement invoice, the accountant discovers new errors. According to the principles for handling erroneous invoices as stipulated in Circular 91\/2026, the seller... <\/span><b>Continue to issue adjustment invoices or replacement invoices.<\/b><span style=\"font-weight: 400;\"> For invoices containing errors as per regulations, specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For replacement invoices:<\/b><span style=\"font-weight: 400;\"> The invoices are linked sequentially in the chain F0, F1, F2, F3, \u2026 Fn (each subsequent invoice replaces the previous one).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For adjustment invoices:<\/b><span style=\"font-weight: 400;\"> The values are added together using the formula F0 + F1 + F2 + F3 +\u2026+ Fn.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>In particular, accountants need to pay attention to the following principle:<\/b><span style=\"font-weight: 400;\"> Previously issued adjustment invoices cannot be canceled. This regulation aims to ensure the continuity and transparency of the adjustment invoice chain, preventing arbitrary cancellations that could make data reconciliation difficult later on.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_can_nam_ro_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>Why is it important to understand the principles for handling erroneous invoices according to Circular 91\/2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After reviewing all the specific cases, it can be seen that the regulations in Circular 91\/2026 are not merely administrative procedures, but also directly affect the validity of accounting and tax records of businesses.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If the accountant makes a procedural error, for example, choosing the wrong type of invoice for adjustment or replacement, forgetting to send Notification Form No. 04\/SS-H\u0110\u0110T, or omitting a note referencing the original invoice, the invoice may be considered invalid. This can lead to the expense not being accepted for corporate income tax purposes, input VAT not being deductible, or the business being subject to back taxes or penalties during tax audits. This is also why many small and medium-sized enterprises choose to use this method.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> To ensure that the professional team at MAN \u2013 Master Accountant Network updates and correctly applies the new regulations from the outset, instead of handling things yourself and risking errors.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Conversely, when businesses and accountants understand the principles for handling erroneous invoices according to Circular 91\/2026 from the outset, the process of handling errors will be quick and correct, minimizing the risk of chain errors, especially in consecutive replacement invoice sequences which are prone to confusion if not closely monitored.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_thuc_te_khi_ap_dung_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>Some practical notes on applying the principles for handling erroneous invoices according to Circular 91\/2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During implementation, accountants should note the following points to ensure compliance with regulations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prioritize correctly identifying the nature of the error:<\/b><span style=\"font-weight: 400;\"> Before deciding how to handle the error, whether it will change the tax identification number, amount, tax rate, tax amount, or goods, it is then determined whether a new invoice needs to be issued or simply a notification needs to be sent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Agree on a plan with the buyer.<\/b><span style=\"font-weight: 400;\">Before issuing an adjustment or replacement invoice, especially when the buyer is an organization, enterprise, or household\/individual business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Carefully check the reference note.<\/b><span style=\"font-weight: 400;\"> On the adjustment\/replacement invoice, include (form number, symbol, invoice number, date of issue of the original invoice) to avoid the invoice being considered invalid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Closely monitor the invoice chain.<\/b><span style=\"font-weight: 400;\">In cases requiring multiple adjustments or replacements, under no circumstances should previously issued adjustment invoices be canceled.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Review the tax declaration data.<\/b><span style=\"font-weight: 400;\">Immediately after correcting the erroneous invoice, ensure that the tax return accurately reflects the actual transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Maintain complete records.<\/b><span style=\"font-weight: 400;\">This includes Notification Form No. 04\/SS-H\u0110\u0110T, Statement Form No. 01\/BK-\u0110CTT, and minutes of agreement (if any) with the buyer, for verification and explanation purposes when necessary.<\/span><\/li>\n<\/ul>\n<blockquote><p><b>Reference:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/05-thay-doi-quan-trong-khi-dieu-chinh-hoa-don-dien-tu\/\">5 key changes when adjusting electronic invoices.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>Conclusion and recommendations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, the principles for handling erroneous invoices according to Circular 91\/2026 are quite detailed and comprehensive, ranging from minor errors that do not affect the tax amount to serious errors directly related to the tax code, amount, and tax rate; from cases occurring individually to cases occurring in a series within the same month; and even situations requiring repeated processing on the same original invoice.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding and correctly applying these principles right from the time Circular 91\/2026 was issued will help accountants and businesses proactively handle erroneous invoices accurately, minimizing risks regarding invoice validity and issues arising during tax settlement later on.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If businesses require direct advice and support in handling erroneous invoices, filing and settling taxes in accordance with the latest regulations, the solution is... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\">hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> By partnering with specialized, experienced units like MAN, you can receive expert support, minimize risks, and save operational time.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free consultation and prompt support!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_nguyen_tac_xu_ly_hoa_don_sai_sot_theo_Thong_tu_912026\"><\/span><b>Frequently Asked Questions about the principles for handling erroneous invoices according to Circular 91\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_sai_ten_dia_chi_nguoi_mua_co_bat_buoc_phai_lap_lai_khong\"><\/span><b>Is it mandatory to reissue an invoice with an incorrect buyer&#039;s name or address?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. If the invoice only contains errors in the buyer&#039;s name, address, or other details, but not in the tax identification number, amount, tax rate, tax amount, or goods, the seller does not need to reissue the invoice. The seller only needs to notify the buyer and send Notification Form No. 04\/SS-H\u0110\u0110T to the tax authority.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_ma_so_thue_tren_hoa_don_thi_xu_ly_the_nao\"><\/span><b>What should I do if the tax identification number on the invoice is incorrect?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a case of error affecting the mandatory content of the invoice. The seller has one of two options: issuing an adjustment invoice or issuing a replacement invoice, depending on the agreement with the buyer.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nen_chon_lap_hoa_don_dieu_chinh_hay_hoa_don_thay_the\"><\/span><b>Should you issue an adjustment invoice or a replacement invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular 91\/2026 allows sellers to choose freely. Essentially, an adjustment invoice only addresses the difference from the original invoice, while a replacement invoice replaces the entire content of the incorrect invoice. Accountants should base their decision on the extent of the error and reach an agreement with the buyer before making a choice.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_da_dieu_chinh_hoac_thay_the_roi_ma_van_phat_hien_sai_sot_thi_xu_ly_ra_sao\"><\/span><b>What should be done if an invoice has already been adjusted or replaced but errors are still discovered?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Continue issuing adjustment invoices or replacement invoices in accordance with regulations. For replacement invoices, the invoices follow a sequence F0, F1, F2, F3,\u2026 Fn. For adjustment invoices, the value is added together F0 + F1 + F2 + F3,\u2026+ Fn. Under no circumstances should previously issued adjustment invoices be canceled.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sau_khi_xu_ly_hoa_don_sai_sot_co_can_ke_khai_lai_thue_khong\"><\/span><b>After correcting the erroneous invoice, is it necessary to re-file the tax return?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. After issuing an adjustment or replacement invoice, the business must declare it in accordance with the law on tax management and VAT, ensuring that it accurately reflects the actual transaction and avoids discrepancies between the invoice and the tax return.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t theo Th\u00f4ng t\u01b0 91\/2026 v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 91\/2026\/TT-BTC, \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c t\u1eeb 01\/7\/2026, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP. Theo \u0111\u00f3, t\u00f9y m\u1ee9c \u0111\u1ed9 sai s\u00f3t, k\u1ebf to\u00e1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9493","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9493","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9493"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9493\/revisions"}],"predecessor-version":[{"id":9526,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9493\/revisions\/9526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9522"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9493"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9493"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9493"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}