Cases to submit Form 04/SS-HDDT

Legal grounds

• Decree 123/2020/ND-C
• Decree 125/2020/ND-CP
• Circular 78/2021/TT-BTC

Cases of incorrect invoice handling, Form 04/SS-HDDT must be submitted

According to Clause 1,2a, Article 19 of Decree 123/2020/ND-CP, enterprises issuing invoices for the sale of goods and services that detect errors in the following cases must submit form 04/SS-HDDT:

• The seller issued an invoice, which was given a tax verification code. Then the seller discovers the invoice has errors but has not yet been sent to the buyer. So the seller will cancel the invoices and make new ones. At the same time, make Form No. 04/SS-HDDT on the seller’s electronic invoice system to notify the tax authority.

• The seller issued an invoice, which was given a tax verification code. The seller sent invoices to buyers. Then discover that the invoice has an error in name, address, or both (not wrong with tax code and other contents). So the seller makes form 04/SS-HDDT to notify tax authorities about the error. The seller and buyer use that invoice to file tax returns; there is no need to issue a new invoice.

Cases of incorrect invoice handling, Form 04/SS-HDDT does not have to be submitted

According to Clause 2b, Article 19 of Decree 123/2020/ND-CP, in case an enterprise issues an invoice for the sale of goods and services, the invoice has been issued with a tax verification code, has sent the invoice to the buyer but discovers that the invoice contains an error in the tax rate, tax, quantity, unit price, or total payment or tax, or the goods are not following the specifications and quality.

The seller has 2 ways to handle this:

• Invoicing a new invoice to correction of errors.
• Invoicing a new invoice to replace faulty invoices.

In these cases, preparing and submitting form 04/SS-HDDT to the tax office is unnecessary.

Deadline for submission of Form 04/SS-HDDT

According to Clause 1, Article 7 of Circular 78/2021/TT-BTC, the deadline for submitting form 04/SS-HDDT is by the last day of the tax declaration period for which the adjusted invoice arises.

Example:

Company A issued a sales invoice on June 5, was given a tax verification code and sent the invoice to the buyer. On July 10, company A discovered that the invoice had the wrong address of the buyer

In this case, company A does not have to cancel the invoice but only needs to make a form 04/SS-HDDT to notify the tax authority of the error of the buyer’s address.

The deadline for submitting form 04/SS-HDDT is:

• July 31, if company A declares VAT monthly.
• September 30, if company A declares VAT quarterly.

Read more: Declare monthly or quarterly VAT regulations here

Penalty for late submission of Form 04/SS-HDDT

According to Article 29, Decree 125/2020/ND-CP, late submission of form 04/SS-HDDT is handled as follows: