{"id":3408,"date":"2025-09-23T10:38:43","date_gmt":"2025-09-23T03:38:43","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3408"},"modified":"2025-09-23T10:38:43","modified_gmt":"2025-09-23T03:38:43","slug":"ke-khai-bo-sung-thue-gtgt-dau-vao","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/ke-khai-bo-sung-thue-gtgt-dau-vao\/","title":{"rendered":"Principles for declaring additional input VAT that is incorrect or missing after July 1, 2025"},"content":{"rendered":"

Supplementary declaration of input VAT is an important task to help businesses comply with tax laws. From July 1, 2025, the Law on VAT and new guiding decrees tighten the principles of declaration, deduction and error handling. This article guides the concept, legal basis, timing, process and notes when making supplementary declarations, helping businesses limit risks and improve financial management efficiency.<\/p>\n

Some related concepts<\/b><\/h2>\n

During the production and business operations, management and declaration <\/span>VAT<\/span><\/a> Tax declaration is always one of the important tasks that requires high accuracy. However, in reality, not all businesses declare correctly and completely from the first time. Errors in declaration, especially input VAT, can cause businesses to lose the right to deduct tax or face risks of administrative sanctions.<\/span><\/p>\n

Therefore, mastering basic concepts such as input VAT and additional declaration of input VAT is extremely necessary. Correctly understanding these concepts not only helps businesses ensure their rights but also limits legal risks, while optimizing tax costs in the production and business process.<\/span><\/p>\n

What is input VAT?<\/b><\/h3>\n

Input VAT<\/span><\/a> is the value added tax (VAT) that a business has paid when purchasing goods and services for production and business activities. This tax will be allowed to be deducted by the tax authority when the business calculates the VAT payable. In other words, input VAT is the amount of tax that a business "has paid" to the supplier but has the right to deduct from the output VAT, thereby reducing the actual tax payable to the state.<\/span><\/p>\n

What is additional declaration of input VAT?<\/b><\/h3>\n
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What is additional declaration of input VAT?<\/figcaption><\/figure>\n

During the working process, enterprises do not always declare correctly from the beginning. Therefore, the concept of supplementary declaration of input VAT is understood as the enterprise submitting an additional adjustment declaration to correct errors and supplement missing data related to input VAT. This is the right and obligation of the enterprise. If the supplementary declaration is not made in time, the enterprise may lose the right to deduct or be subject to administrative penalties for tax.\u00a0<\/span><\/p>\n

Legal basis related to additional declaration of input VAT<\/b><\/h2>\n

To properly declare additional input VAT, businesses need to rely on specific legal documents. These documents not only define the rights and obligations of businesses but also provide detailed instructions on the order, procedures and principles when detecting incorrect or incomplete declarations. The table below summarizes the important legal bases that businesses need to refer to:<\/span><\/p>\n\n\n\n\n\n\n
Summary table of legal basis related to additional declaration of input VAT<\/b><\/caption>\n
Legal documents<\/b><\/td>\nMain content related to additional declaration of input VAT<\/b><\/td>\nEffective Date\/Issuance Date<\/b><\/td>\n<\/tr>\n
VAT Law No. 48\/2024\/QH15<\/span><\/a><\/td>\nBasic regulations on VAT, right to deduct input VAT, obligation to declare and pay tax and right to make additional declaration when there are errors.<\/span><\/td>\nEffective from 01\/07\/2025<\/span><\/td>\n<\/tr>\n
Decree No. 181\/2025\/ND-CP<\/span><\/a><\/td>\nDetailed instructions on the implementation of the Law on VAT, including the order, procedures and principles for additional declaration of input VAT.<\/span><\/td>\nIssued in 2025<\/span><\/td>\n<\/tr>\n
Official dispatch 3915\/CT-CS <\/span><\/a>(Tax Department)<\/span><\/td>\nSpecific guidance on VAT policy, answers to some situations of incorrect or missing declaration of input VAT, emphasizing the rights and obligations of enterprises when making additional declarations.<\/span><\/td>\n18\/09\/2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

When is it necessary to declare additional input VAT?<\/b><\/h2>\n

Not all situations require businesses to make additional declarations of input VAT. However, when detecting errors or omissions related to input invoices, businesses are required to make additional declarations of input VAT to ensure tax deduction rights and avoid the risk of being penalized. Some typical cases include:<\/span><\/p>\n

Incorrect data on input VAT invoice<\/b><\/h3>\n

When the information on the invoice is incorrect, such as the value of goods, VAT amount or incorrect seller\/buyer information, the enterprise needs to make a supplementary declaration of input VAT to adjust the data. This helps the deductible tax to reflect the reality and ensure the legitimate rights of the enterprise.<\/span><\/p>\n

Missing or missing purchase invoices<\/b><\/h3>\n

In case a business forgets to declare one or more input VAT invoices during the tax period, it is necessary to declare additional input VAT. This procedure helps to ensure that all input VAT is fully deducted, avoids missing tax benefits and complies with legal regulations.<\/span><\/p>\n

Invoices that have been canceled, replaced, or adjusted but not updated<\/b><\/h3>\n

When a purchase invoice has been canceled, replaced or adjusted but the enterprise has not updated the data in the tax declaration, it is necessary to declare additional input VAT. This procedure helps to correctly reflect the actual input VAT amount, ensure the right to legal tax deduction and full compliance with the regulations of the tax authority.<\/span><\/p>\n

Incorrect declaration period<\/b><\/h3>\n

When an invoice arises in a period but the enterprise mistakenly declares it in another period, it is necessary to declare additional input VAT. This procedure helps ensure consistency between the invoice and the VAT declaration period, and at the same time protects the enterprise's legal right to deduct tax.\u00a0<\/span><\/p>\n

Principles for additional declaration of input VAT under the new law<\/b><\/h2>\n

According to new regulations on value added tax (VAT), when detecting errors related to input VAT, enterprises need to make additional declarations based on the following principles:<\/span><\/p>\n

Make additional declarations immediately in the period in which errors are discovered.<\/b><\/h3>\n

As soon as an error is discovered in the additional declaration of input VAT, the enterprise must make an additional declaration immediately in the current tax period. This helps ensure that the declared information is always accurate and transparent, while avoiding legal risks related to under-declaration or incorrect tax declaration.<\/span><\/p>\n

Errors increase tax payable<\/b><\/h3>\n

During the process of declaring VAT, it is inevitable to discover errors that change the amount of tax payable. In particular, when errors lead to an increase in the amount of VAT payable, businesses need to make additional declarations of input VAT and handle them promptly to ensure compliance with the law and avoid risks of financial obligations.<\/span><\/p>\n

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Principles for additional declaration of input VAT under the new law<\/figcaption><\/figure>\n

Specifically, if an error increases the amount of tax payable compared to the previous declaration, the enterprise must pay the difference immediately and calculate late payment fees according to regulations. This not only ensures that the state collects enough tax but also helps the enterprise fulfill its financial obligations.<\/span><\/p>\n

Illustrative example: A business under-declares input invoices, leading to a reduction in the amount of deductible tax. When discovered, the business must declare additional input VAT and pay the missing tax along with late payment fees as prescribed.<\/span><\/p>\n

Errors that reduce tax payable or increase tax deductible<\/b><\/h3>\n

In the process of declaring VAT, there are not only errors that increase the amount of tax payable but also errors that reduce the amount of tax payable or increase the amount of tax deductible. These cases also need to be handled in accordance with regulations so that businesses can both protect their tax rights and maintain the transparency of their declarations.<\/span><\/p>\n

If the error reduces the tax payable or increases the deductible VAT, the difference is not erased, but is declared as additional input VAT and carried over to the next tax period. This treatment helps the business retain the rights to the deductible tax without disrupting the current tax records.<\/span><\/p>\n

Illustrative example: Detecting an incorrect input invoice, resulting in a lack of deductible tax. The enterprise declares additional input VAT, the additional deductible tax will be transferred to the next period for further deduction.<\/span><\/p>\n

Do not delete old data, declare additional data with explanation<\/b><\/h3>\n

During the process of supplementary VAT declaration, an important principle is not to delete or edit old declaration data. Instead, businesses need to fully supplement the correct figures, and at the same time, make a detailed explanation of the reason for the supplementary declaration, clearly stating the errors discovered and how to calculate the tax difference.<\/span><\/p>\n

This helps ensure the transparency and completeness of tax records, and facilitates the tax authorities in cross-checking and checking. The explanatory file should clearly state the initial declaration period, the declared tax amount, the additional declared tax amount, the reason for the error and the applicable legal basis. This method both protects the interests of the enterprise and complies with tax laws.<\/span><\/p>\n

Procedure for additional declaration of input VAT<\/b><\/h2>\n

To ensure compliance with legal regulations and protect tax rights, businesses can make additional declarations of input VAT according to the following 5 standard steps:<\/span><\/p>\n

Step 1: Identify the error<\/b><\/h3>\n

First, businesses need to compare invoices, documents, and books with the submitted VAT declaration. When errors related to input VAT are detected, they need to be marked and clearly identified to prepare for additional declaration. Accurately identifying errors is an important step to make a correct and complete additional declaration of input VAT.<\/span><\/p>\n

Step 2: Prepare a supplementary declaration<\/b><\/h3>\n

Enterprises access the eTax or HTKK system, select the supplementary declaration item for the relevant tax period. At this step, it is necessary to accurately enter information of invoices and data related to incorrect input VAT. This is the core step in the process of supplementary declaration of input VAT.<\/span><\/p>\n

Step 3: Additional explanation<\/b><\/h3>\n

Businesses must clearly state the reasons for errors, such as missing invoices, incorrect data entry, or adjustments from suppliers. Transparent explanations help tax authorities understand the reasons and confirm the legitimacy of the supplementary declaration. This is also an important step in completing the supplementary declaration of input VAT.<\/span><\/p>\n

Step 4: Submit declaration and tax payment<\/b><\/h3>\n

After completing the supplementary declaration and explaining the reasons for the error, the next step in the process of supplementary declaration of input VAT is to submit the declaration along with the related taxes. This ensures that the business fulfills its financial obligations and avoids the risk of being punished by the tax authorities.<\/span><\/p>\n