3 Mẫu biên bản thay thế hóa đơn điện tử MỚI NHẤT 2025

THE REPUBLIC SOCIALIST OF VIETNAM

Independence – freedom – happiness

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MEMORANDUM OF ALTERNATIVE ELECTRONIC INVOICES HAVE ERRORS

(Number of: ............)

Based on economic contracts...

Decree 123/2020/ND-CP dated 19 march 10, 2020 rules of invoices, vouchers

Circular 78/2021/TT-BTC dated January 17, 9 year 2021 guide the implementation of the Law on tax Administration Decree 123/2020/ND-CP regulating bills and vouchers.

Today, day ... month ... year 2024 the two sides we include:

Unit of sale: .........................................................

Tax code: .........................................................

Address: .........................................................

Representative: .........................................................

Position: ...........................

Unit of purchase: .........................................................

Tax code: .........................................................

Address: .........................................................

Representative: .........................................................

Position: ...........................

The two sides agreed invoicing alternative to the invoice Model number ...date .../.../2024

Reason for replacement: e-Bills, write the name wrong goods lead to wrong unit price, amount, tax amount and total payment

Specific as follows:

1. Recorded content wrong: at invoice Template numbers ......date .../.../2024 as follows:

2. The right content under the agreement and the actual buying and selling:

3. The two sides agreed as follows:

The seller will new invoice on the day .../.../2024 to replace the bill wrong Model number ......date .../..../2024

Record is made in 02 (two) copies, each party keeps 01 (one) no legal value as each other.

THE REPUBLIC SOCIALIST OF VIETNAM

Independence – freedom – happiness

BIEN REPLACEMENT OF THE ELECTRONIC INVOICE BY INVOICE DESTRUCTION/CHANGE CONTRACT (Number of: .............)

Based on economic contract number ........ days ... months ... years ...

Decree 123/2020/ND-CP dated 19 march 10, 2020 rules of invoices, vouchers

Circular 78/2021/TT-BTC dated January 17, 9 year 2021 guide the implementation of the Law on tax Administration Decree 123/2020/ND-CP regulating bills, vouchers

Today, day ... month ... year 2024, we include:

Unit of sale: .........................................................

• Tax code: .........................................................
• Address: .........................................................
• Representative: .........................................................
• Position: ...........................

Unit of purchase: .........................................................

• Tax code: .........................................................
• Address: .........................................................
• Representative: .........................................................
• Position: ...........................

I. content invoices need to replace:

• Invoice number: [Number of old bills]
• Date of invoice: [Date invoicing old]
• Reason for replacement: electronic Invoice is cancelled/change contract information leads to the need to replace bill.

II. Bill information new:

• Invoice number alternative: [Number bill new]
• First day of new bills: [the Date of invoice new]
• Content change: [description content detail changed in comparison with old bills, such as contract value, customer information, other terms].

III. Implementation process:

1. The seller will proceed to cancel the old bill on the day .../.../2024.
2. New bill be established on the .../.../2024 with the information that has been adjusted.
3. The seller will send the new invoice to the buyer after complete the cancellation process invoices and issuing new bills.

Record is made in 02 (two) copies, each party keeps 01 (one) no legal value as each other.

THE REPUBLIC SOCIALIST OF VIETNAM

Independence – freedom – happiness

MEMORANDUM OF ALTERNATIVE ELECTRONIC INVOICE DUE TO LOST/DAMAGED (Number of: .............)

Based on economic contract number ........ days ... months ... years ...

Decree 123/2020/ND-CP dated 19 march 10, 2020 rules of invoices, vouchers

Circular 78/2021/TT-BTC dated January 17, 9 year 2021 guide the implementation of the Law on tax Administration Decree 123/2020/ND-CP regulating bills, vouchers

Today, day ... month ... year 2024, we include:

Unit of sale: .........................................................

• Tax code: .........................................................
• Address: .........................................................
• Representative: .........................................................
• Position: ...........................

Unit of purchase: .........................................................

• Tax code: .........................................................
• Address: .........................................................
• Representative: .........................................................
• Position: ...........................

I. content invoices need to replace:

• Invoice number: [Number of old bills]
• Date of invoice: [Date invoicing old]
• Reason for replacement: e-Bills, lost/damaged can't use or no longer legal value.

II. Bill information new:

• Invoice number alternative: [Number bill new]
• First day of new bills: [the Date of invoice new]
• Content changes: [If yes, specify content on the new bill, if there is no difference, then write “No change in content than old bill”].

III. Implementation process:

1. The seller proceed to destroy old bills (if necessary) and set a new bill on the day .../.../2024.
2. New bills will be sent to the buyer after complete the invoicing instead.
3. Stakeholders commitment to responsible for the accuracy and legitimacy of the replacement of this bill.

Record is made in 02 (two) copies, each party keeps 01 (one) no legal value as each other.