According to Petrolimex , gas stations have a high frequency of transactions, especially during rush hours, causing congestion and delays when having to issue invoices each time.

Manually entering customer information is prone to errors, takes time, and creates errors that require adjusting/replacing invoices. The EGAS system and data transmission network sometimes have problems (storms, machine breakdowns), making it impossible to create invoices immediately, so manual recording is required when the system has an error D37.

The customer changing the payer after receiving the goods interrupted the issuance of invoices for 20 minutes. At some points in the early days, invoices in the "sent" status could not be changed to "accepted", and businesses could not adjust or replace them. The reason was that the tax authority's system was slow to process - Petrolimex reported.

Petrolimex electronic invoice.jpg
Gas stations have a high frequency of transactions, especially during rush hours, causing congestion and delays when invoices must be issued each time. Photo: Petrolimex

Responding to this issue, the Tax Department ( Ministry of Finance ) cited Point i, Clause 4, Article 9 of Decree No. 123/2020 of the Government stipulating that the time of issuing electronic invoices for the sale of gasoline at retail stores to customers is the time of completion of the sale of gasoline for each sale.

Clause 13, Article 1 of Decree No. 70/2025 stipulates the replacement and adjustment of electronic invoices. Accordingly, in case of detecting that an electronic invoice has been created incorrectly (including electronic invoices that have been coded and those without tax authority codes, and have sent data to the tax authority), the seller shall handle as follows:

In case there is an error in the name or address of the buyer but the tax code is not wrong and the other contents are not wrong, the seller shall notify the buyer that the invoice has been issued incorrectly and does not need to be re-issued. The seller shall notify the tax authority of the incorrect electronic invoice according to the form.

In case of incorrect tax code; incorrect amount on invoice, incorrect tax rate, tax amount or goods on invoice are not of correct specifications or quality, you can choose to adjust or replace the electronic invoice as follows:

The seller issues an electronic invoice to correct an incorrectly issued invoice.

An electronic invoice correcting an incorrectly created electronic invoice must have the line "Adjustment for invoice Form No... symbol... number... date... month... year".

The seller issues a new electronic invoice to replace the incorrect invoice. The new invoice must have the line “Replacement of Invoice Form No... Symbol... Number... Date... Month... Year”.

The seller signs the new electronic invoice, then sends it to the buyer (in case of using electronic invoices without tax authority codes) or sends it to the tax authority to issue a code before sending it to the buyer (in case of using electronic invoices with tax authority codes).

Before correcting or replacing an incorrect electronic invoice, if the buyer is a business, household or individual, the two parties must draw up a written agreement stating the error. If the buyer is an individual, the seller only needs to notify directly or post on the website (if available). The seller must keep this document and present it upon request.

Regarding the system error, the Tax Department said it has reviewed and coordinated with Petrolimex's transmission unit to handle it immediately at the time of data reconciliation; at the same time, it continues to research and perfect solutions to improve the process of receiving electronic invoices.

By the end of this year, air passengers will be automatically authenticated via biometrics linked to VNeID from booking tickets, checking in, going through security checks to boarding the plane.

Source: https://vietnamnet.vn/dai-gia-xang-dau-phan-anh-he-thong-cham-chap-nhan-hoa-don-cuc-thue-noi-gi-2450961.html