The codified method used for the correction. For Philippines e-invoicing, issuing a corrective invoice mandates reporting the applicable correction method.

Details

• VRBL:PH:01: Error - In any mandatory field such as:
  • Seller Information (TIN & Branch Code, Registered Name, VAT Type)
  • Buyer Information (TIN & Branch Code, Registered Name)
  • Details of Sales, Amount, and so on
    • Total Net Sales After Discount
    • VAT Amount
    • Issuance Date
    • Details of Sold Items
  • Classification of Sales as Taxable, Exempt, or Zero-rated.
• VRBL:PH:02: Duplication - Sales data transmitted more than once regardless of transaction period.
• VRBL:PH:03: Addition/reduction - Addition/reduction of contracted volume or amount.
• VRBL:PH:04: Cancellation - For sales data previously transmitted but transaction was subsequently cancelled or rescinded by buyer/seller for failure to consummate. Full return of goods without replacement is considered cancellation.
• VRBL:PH:05: Return - For original goods supplied and returned for replacement. Example: Damaged, defective, wrong specifications, change item, or for any other reason.
• VRBL:PH:09: Others - In one of the following cases:
  • If not covered by the aforementioned errors
  • If multiple documents are issued, a single adjustment document and correction code cannot be specified
  • If the code of the adjustment document is not distinguished in the Computerized Accounting System (CAS)

The following codes are allowed: