Uni 07-01-2016 - Guidance on invoice preparation for exchange rate adjustment

According to official letter 5456/TCT-CS:

In case, from 01 Jan 2015, enterprises prepared invoices with wrong exchange rate in accordance with Circular 26/2015/TT-BTC, sellers and buyers must prepare minutes or negotiation in writing noting mistakes, and sellers prepare invoices to adjust mistakes.

To create favorable conditions for enterprises, in case, enterprises have big invoices that need to be adjusted so much amount, they can prepare an adjustment invoices for many invoices for each customer, on basis of goods, services with the same VAT tax rate.