{"id":999974705,"date":"2025-05-30T23:33:47","date_gmt":"2025-05-30T16:33:47","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999974705"},"modified":"2026-07-29T15:59:43","modified_gmt":"2026-07-29T08:59:43","slug":"input-and-output-invoice-regulations","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/","title":{"rendered":"What are the regulations on input and output invoices?"},"content":{"rendered":"<div class=\"bizzi-template-page\">\n<section class=\"template-section\">\n<div class=\"answer-box\">\n<p><strong>Input invoices are invoices that businesses receive from sellers when purchasing goods or services; output invoices are invoices that businesses issue when selling goods or providing services.<\/strong> When managing these two groups of invoices, accountants should not only check the input and output amounts, but also compare the actual transactions, the time the invoices were created, the data on the invoices, and the tax and payment terms.<\/p>\n<\/p><\/div>\n<p>From July 1st, 2026, regulations on electronic invoices and electronic documents will be implemented according to the new legal framework, including Decree 254\/2026\/ND-CP and Circular 91\/2026\/TT-BTC. Therefore, internal procedures developed from Decree 123\/2020\/ND-CP or Circular 78\/2021\/TT-BTC need to be reviewed before continued application.<\/p>\n<p>For businesses, the important goal is not to make the value of input and output invoices &quot;balance,&quot; but to ensure that each transaction has proper documentation, is recorded at the right time, and has verifiable data.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"hoa-don-dau-vao-dau-ra-la-gi\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Hoa_don_dau_vao_va_hoa_don_dau_ra_la_gi\" >What are input invoices and output invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Tai_sao_doanh_nghiep_can_kiem_soat_ca_hoa_don_dau_vao_va_dau_ra\" >Why do businesses need to control both input and output invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#4_lop_can_kiem_tra_khi_ap_dung_quy_dinh_ve_hoa_don_dau_vao_va_dau_ra\" >Four layers of scrutiny are needed when applying regulations on input and output invoices.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#1_Giao_dich_phai_co_can_cu_thuc_te\" >1. Transactions must be based on factual evidence.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#2_Hoa_don_phai_duoc_lap_dung_thoi_diem\" >2. Invoices must be issued at the correct time.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#3_Du_lieu_phai_phan_anh_dung_giao_dich\" >3. The data must accurately reflect the transaction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#4_Dieu_kien_thue_phai_duoc_kiem_tra_rieng\" >4. Tax conditions must be checked separately.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Nguyen_tac_xuat_hoa_don_dau_ra_uu_tien_xac_dinh_dung_thoi_diem\" >Principles for issuing output invoices: prioritize accurate timing.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Hoa_don_dau_vao_can_kiem_tra_nhung_gi_truoc_khi_hach_toan_va_thanh_toan\" >What should be checked on input invoices before accounting and payment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Moc_5_trieu_dong_anh_huong_the_nao_den_hoa_don_dau_vao\" >How does the 5 million VND threshold affect input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Co_the_xuat_hoa_don_dau_ra_khi_chua_nhan_duoc_hoa_don_dau_vao_khong\" >Is it possible to issue an output invoice without having received an input invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Co_can_can_doi_hoa_don_dau_vao_va_dau_ra_cho_bang_nhau_khong\" >Is it necessary to balance input and output invoices to make them equal?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Quy_trinh_6_buoc_kiem_soat_hoa_don_dau_vao_va_dau_ra\" >6-Step Process for Controlling Input and Output Invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Khi_nao_quy_trinh_xu_ly_hoa_don_thu_cong_bat_dau_tro_thanh_diem_nghen\" >When does the manual invoice processing process start becoming a bottleneck?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Cau_hoi_thuong_gap_ve_hoa_don_dau_vao_va_dau_ra\" >Frequently Asked Questions about Input and Output Invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Hoa_don_dau_vao_nhieu_hon_dau_ra_co_sao_khong\" >Is it okay if the input invoices are higher than the output invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Hoa_don_dau_ra_nhieu_hon_dau_vao_co_bat_thuong_khong\" >Is it unusual for invoices to exceed input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Thanh_toan_truoc_hay_xuat_hoa_don_truoc\" >Payment in advance or invoice issued first?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Ten_hang_hoa_tren_hoa_don_dau_vao_khac_dau_ra_duoc_khong\" >Can the product names on input invoices be different from those on output invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Chua_nhan_hoa_don_dau_vao_co_duoc_ban_hang_khong\" >Is it permissible to sell goods without receiving input invoices?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/input-and-output-invoice-regulations\/#Van_ban_nen_kiem_tra_khi_xay_dung_quy_trinh_hoa_don\" >Documents should be checked when building the invoicing process.<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_va_hoa_don_dau_ra_la_gi\"><\/span>What are input invoices and output invoices?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Input invoice<\/strong> In accounting, this refers to the invoice that a business receives from a supplier when purchasing goods or services. This invoice is a component of the business&#039;s purchasing records, accounting, and tax eligibility assessment.<\/p>\n<p><strong>Output invoice<\/strong> An invoice is a document issued by the seller when a sale of goods or provision of services occurs that requires an invoice. For businesses selling goods, this is a document directly related to revenue, tax obligations, and transaction records with customers.<\/p>\n<p>It&#039;s important to note that &quot;input&quot; and &quot;output&quot; describe the position of an invoice within a business&#039;s transaction flow. The same invoice can be an output for the seller but an input for the buyer.<\/p>\n<div class=\"bizzi-table-scroll\" role=\"region\" aria-label=\"Comparison table of input and output invoices\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Criteria<\/th>\n<th scope=\"col\">Input invoice<\/th>\n<th scope=\"col\">Output invoice<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Who created it?<\/td>\n<td>Supplier\/Seller<\/td>\n<td>Businesses acting as sellers<\/td>\n<\/tr>\n<tr>\n<td>Who receives it?<\/td>\n<td>Businesses purchase goods and services.<\/td>\n<td>Customer\/Buyer<\/td>\n<\/tr>\n<tr>\n<td>Main related<\/td>\n<td>Purchases, expenses, accounts payable, input VAT (if applicable).<\/td>\n<td>Sales, revenue, accounts receivable, and output VAT (if applicable).<\/td>\n<\/tr>\n<tr>\n<td>Regularly cross-referenced records<\/td>\n<td>Contract\/Purchase Order, delivery or warehousing, acceptance testing, payment documents.<\/td>\n<td>Orders\/contracts, delivery or acceptance, customer information, payment<\/td>\n<\/tr>\n<tr>\n<td>Key control point<\/td>\n<td>The transaction is genuine, the invoice contains accurate data, all necessary documents are available, and all tax requirements are met.<\/td>\n<td>Prepared at the right time, with the right content, and accurately reflecting the sales transaction.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>For a detailed look at purchase documents, see <a href=\"https:\/\/bizzi.vn\/hoa-don-dau-vao-la-gi\/\">What are input invoices and key control points?<\/a>.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"tai-sao-doanh-nghiep-can-kiem-soat\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_can_kiem_soat_ca_hoa_don_dau_vao_va_dau_ra\"><\/span>Why do businesses need to control both input and output invoices?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>These two sets of invoices form part of the data trail from purchase to sale. Good management helps accountants not only prepare tax returns but also control accounts receivable, expenses, revenue, and transaction traceability.<\/p>\n<ul class=\"bizzi-checklist\">\n<li><strong>Input:<\/strong> It helps to reconcile suppliers, goods or services received, payment obligations, and purchase records.<\/li>\n<li><strong>Output:<\/strong> It helps record sales transactions, track revenue, customer accounts receivable, and tax obligations.<\/li>\n<li><strong>Two-way connection:<\/strong> This helps detect situations requiring verification, such as goods sold but purchase documents not yet received, inconsistent product names, or unusual discrepancies between inventory, purchase, and sales data.<\/li>\n<\/ul>\n<p>Therefore, simply having an invoice is not the end point. Accountants must also be able to answer which transaction the invoice relates to, whether the goods or services were received\/delivered, who approved it, and what documents prove the transaction.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"quy-dinh-can-kiem-tra\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"4_lop_can_kiem_tra_khi_ap_dung_quy_dinh_ve_hoa_don_dau_vao_va_dau_ra\"><\/span>Four layers of scrutiny are needed when applying regulations on input and output invoices.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"document-sheet\">\n<h3><span class=\"ez-toc-section\" id=\"1_Giao_dich_phai_co_can_cu_thuc_te\"><\/span>1. Transactions must be based on factual evidence.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Invoices should be linked to actual sales transactions or service provision. Depending on the type of transaction, businesses should have supporting documentation such as contracts, purchase orders, delivery notes, warehouse receipts, acceptance reports, or equivalent documents.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Hoa_don_phai_duoc_lap_dung_thoi_diem\"><\/span>2. Invoices must be issued at the correct time.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Whether or not payment has been received does not always determine when to issue an invoice. Accountants need to identify the type of transaction and event that gives rise to the invoicing obligation according to the regulations applicable to that case.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Du_lieu_phai_phan_anh_dung_giao_dich\"><\/span>3. The data must accurately reflect the transaction.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Information regarding the seller, buyer, goods or services, quantity, value, tax rate, and related details must be verified against business records. If any adjustments or replacements to the invoice are made, data consistent with the most recent status of the document must be used.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Dieu_kien_thue_phai_duoc_kiem_tra_rieng\"><\/span>4. Tax conditions must be checked separately.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The existence of an invoice does not automatically mean that all input VAT shown on the invoice is deductible. Businesses must also consider the purpose of the goods or services, supporting documentation, and payment terms as stipulated by regulations.<\/p>\n<\/p><\/div>\n<\/section>\n<section class=\"template-section\" id=\"nguyen-tac-xuat-hoa-don-dau-ra\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xuat_hoa_don_dau_ra_uu_tien_xac_dinh_dung_thoi_diem\"><\/span>Principles for issuing output invoices: prioritize accurate timing.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Businesses must determine when to issue invoices based on the nature of the transaction involving the sale of goods or provision of services, rather than waiting for payment or for complete internal documentation before issuing invoices.<\/strong><\/p>\n<div class=\"bizzi-table-scroll\" role=\"region\" aria-label=\"Situations that determine when to issue an invoice\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Situation<\/th>\n<th scope=\"col\">Point to be identified<\/th>\n<th scope=\"col\">The documents should be cross-checked.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Selling goods<\/td>\n<td>The time of transfer of ownership or right of use as stipulated in the applicable regulations.<\/td>\n<td>Orders, delivery notes, delivery receipts, contracts<\/td>\n<\/tr>\n<tr>\n<td>Providing services<\/td>\n<td>The time of service completion or cases of payment before\/during service provision as stipulated.<\/td>\n<td>Contract, acceptance, completion confirmation, payment<\/td>\n<\/tr>\n<tr>\n<td>Multiple deliveries<\/td>\n<td>Determine the invoicing obligation for each delivery\/handover if applicable.<\/td>\n<td>Delivery note, handover record, contract progress<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>When the sales process separates sales, inventory, operations, and accounting, businesses should clearly define which events trigger an invoicing request and who is responsible for transferring the data to accounting.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"kiem-soat-hoa-don-dau-vao\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_can_kiem_tra_nhung_gi_truoc_khi_hach_toan_va_thanh_toan\"><\/span>What should be checked on input invoices before accounting and payment?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Verification of input invoices should begin with the actual transaction, not just the invoice PDF file.<\/p>\n<ol class=\"bizzi-process\">\n<li><strong>Identify suppliers and transactions:<\/strong> Does the invoice belong to the supplier with whom the business actually transacts?.<\/li>\n<li><strong>Compare the content:<\/strong> The name of the goods\/services, quantity, value, and buyer information should be included in the order or contract.<\/li>\n<li><strong>Inspection and acceptance:<\/strong> Confirm that the business actually received the goods or services.<\/li>\n<li><strong>Check the invoice status:<\/strong> Please note that the invoice may be an adjustment, replacement, or have a change in status.<\/li>\n<li><strong>Considering tax conditions:<\/strong> Separate the verification of invoice existence from the conditions for VAT deduction.<\/li>\n<li><strong>Check payment:<\/strong> Determine whether the transaction falls under the category requiring non-cash payment documentation.<\/li>\n<\/ol>\n<p>With a purchasing process that includes purchase orders (POs) and delivery receipts, comparing the PO \u2192 delivery\/warehouse entry \u2192 invoice helps accountants detect discrepancies before recording liabilities or making payments.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"moc-5-trieu\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Moc_5_trieu_dong_anh_huong_the_nao_den_hoa_don_dau_vao\"><\/span>How does the 5 million VND threshold affect input invoices?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>For goods and services purchased worth 5 million VND or more, including VAT, businesses need to consider the conditions regarding non-cash payment documents to deduct input VAT, except in cases otherwise stipulated by law.<\/strong><\/p>\n<div class=\"control-box\">\n<p><strong>The internal procedure based on the &quot;20 million VND threshold&quot; should no longer be used.<\/strong> This benchmark appears in many older documents and is no longer suitable as the default rule for the current input VAT deduction conditions.<\/p>\n<\/p><\/div>\n<p>For deferred or installment purchases, the time when payment documents are required should be considered in conjunction with the payment terms in the contract. Therefore, the accounts receivable control system should track the due date as well, not just check the invoice status on the accounting date.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"dau-ra-truoc-dau-vao\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Co_the_xuat_hoa_don_dau_ra_khi_chua_nhan_duoc_hoa_don_dau_vao_khong\"><\/span>Is it possible to issue an output invoice without having received an input invoice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>The obligation to issue output invoices should not be delayed simply because the accountant has not yet received input invoices.<\/strong> Businesses need to determine their output obligations based on the sales transaction and the time of invoice issuance applicable to that transaction.<\/p>\n<p>For example, a business has actually received the goods, has a contract and delivery documents, and then sells them to a customer, but the supplier is slow to send the invoice. In this case, two issues need to be separated:<\/p>\n<ul class=\"bizzi-checklist\">\n<li>Does the business&#039;s sales transaction give rise to an invoice issuance obligation?;<\/li>\n<li>Does the supplier issue input invoices to the business on time?.<\/li>\n<\/ul>\n<p>It is not advisable to process invoices that do not reflect actual transactions by purchasing or legitimizing them. Instead, records of purchases, deliveries, warehousing, and working with suppliers to process invoices correctly should be maintained.<\/p>\n<p>This case has several exceptions depending on the type of transaction. See separate instructions for details. <a href=\"https:\/\/bizzi.vn\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra\/\">How to handle input invoices issued after output invoices.<\/a>.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"can-doi-dau-vao-dau-ra\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Co_can_can_doi_hoa_don_dau_vao_va_dau_ra_cho_bang_nhau_khong\"><\/span>Is it necessary to balance input and output invoices to make them equal?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>There is no accounting principle that requires the value of input and output invoices for a given period to be equal.<\/strong> The two sets of invoices reflect different transactions and are also influenced by inventory, timing of purchase and sale, profit margins, production cycles, returns, and many other factors.<\/p>\n<div class=\"bizzi-table-scroll\" role=\"region\" aria-label=\"Situation involving discrepancies between input and output invoices.\" tabindex=\"0\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\">Phenomena<\/th>\n<th scope=\"col\">It may originate from<\/th>\n<th scope=\"col\">It should be checked.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Input is greater than output.<\/td>\n<td>Increased inventory, investment, buy now, sell later, low business cycle.<\/td>\n<td>Inventory, assets, delivery, purpose of purchase<\/td>\n<\/tr>\n<tr>\n<td>Output is greater than input.<\/td>\n<td>Selling old inventory, high profit margins, services with low direct purchase costs.<\/td>\n<td>Sources of goods, inventory, cost of goods sold, purchase documents<\/td>\n<\/tr>\n<tr>\n<td>Outputs are generated before input invoices.<\/td>\n<td>The supplier issues the invoice late or the documents from both sides are issued at different times.<\/td>\n<td>Delivery date, contract, warehousing, time of issuance of each invoice<\/td>\n<\/tr>\n<tr>\n<td>The input and output names are different.<\/td>\n<td>Processing, packaging, specification conversion, naming different master data<\/td>\n<td>The ability to trace from purchase to sale and business records.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>What accountants need to do is not &quot;buy additional input invoices&quot; to make the figures look better, but rather explain the discrepancies using inventory data, sales records, and the nature of the business operations.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"quy-trinh-kiem-soat\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Quy_trinh_6_buoc_kiem_soat_hoa_don_dau_vao_va_dau_ra\"><\/span>6-Step Process for Controlling Input and Output Invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"document-sheet\">\n<ol class=\"bizzi-process\">\n<li><strong>Recording operational events:<\/strong> Ordering, delivery, acceptance testing, or sales.<\/li>\n<li><strong>Collecting documents:<\/strong> Contracts, purchase orders (POs), delivery and receipt documents, inventory management (inbound\/outbound), acceptance testing, and related documents.<\/li>\n<li><strong>Receive or invoice:<\/strong> according to the role of the business and the time of application.<\/li>\n<li><strong>Compare the data:<\/strong> Seller\/buyer, goods, value, tax, invoice status with source record.<\/li>\n<li><strong>Check payment terms and taxes:<\/strong> Especially for transactions of 5 million VND or more.<\/li>\n<li><strong>Record the treatment process:<\/strong> Save the invoice along with the supporting documents and the history of any adjustments\/replacements.<\/li>\n<\/ol><\/div>\n<p>This also serves as a foundation for building <a href=\"https:\/\/bizzi.vn\/moi-dieu-ban-can-biet-ve-luong-xu-ly-hoa-don\/\">invoice processing flow<\/a> This allows for seamless control instead of each department holding a separate piece of data.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"khi-nao-can-tu-dong-hoa\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Khi_nao_quy_trinh_xu_ly_hoa_don_thu_cong_bat_dau_tro_thanh_diem_nghen\"><\/span>When does the manual invoice processing process start becoming a bottleneck?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Excel, email, and checking each invoice individually may still be suitable when the number of transactions is small. Problems arise when the accounting team has to check multiple data sources, multiple suppliers, or multiple branches within the same period.<\/p>\n<p>Some signals that warrant reviewing the process include:<\/p>\n<ul class=\"bizzi-checklist\">\n<li>Invoices arrive via various emails and channels;<\/li>\n<li>It&#039;s difficult to know which invoices have been checked or paid;<\/li>\n<li>Purchase orders (PO), delivery notes, and invoices are stored in separate systems;<\/li>\n<li>Accountants frequently discover duplicate or incorrect invoices after they have already been processed.;<\/li>\n<li>It takes a lot of time to retrieve documents during audits or settlements;<\/li>\n<li>It is difficult to determine who approved a transaction.<\/li>\n<\/ul>\n<p>In this context, businesses can consider <a href=\"https:\/\/bizzi.vn\/bizzi-phan-mem-xu-ly-hoa-don-dau-vao-tu-dong-trong-3-not-nhac\/\">Bizzi&#039;s solution for processing input invoices.<\/a> as a next step in assessing the suitability of the current process.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"faq\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hoa_don_dau_vao_va_dau_ra\"><\/span>Frequently Asked Questions about Input and Output Invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_nhieu_hon_dau_ra_co_sao_khong\"><\/span>Is it okay if the input invoices are higher than the output invoices?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It&#039;s impossible to draw conclusions solely from invoice values. The underlying causes need to be examined, such as inventory, asset purchases, buy-now-sell transactions, or seasonal fluctuations. The focus is on proving the transaction and providing relevant accounting data.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dau_ra_nhieu_hon_dau_vao_co_bat_thuong_khong\"><\/span>Is it unusual for invoices to exceed input invoices?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not necessarily. Businesses can sell off leftover stock from the previous period or provide services with a low direct input cost. However, for businesses trading in goods, it is essential to ensure a reliable supply of goods and verifiable inventory data.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_toan_truoc_hay_xuat_hoa_don_truoc\"><\/span>Payment in advance or invoice issued first?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There is no single order for all transactions. The timing of invoicing depends on the type of goods or services and the specific circumstances. Receiving payment in advance can affect the timing of invoicing for some services, so it&#039;s necessary to check the regulations applicable to the transaction.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ten_hang_hoa_tren_hoa_don_dau_vao_khac_dau_ra_duoc_khong\"><\/span>Can the product names on input invoices be different from those on output invoices?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It&#039;s not advisable to judge solely by whether the names match character for character. Businesses need to demonstrate a link between purchased and sold goods, especially when there&#039;s processing, modification of specifications, packaging, or the use of different internal product codes.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chua_nhan_hoa_don_dau_vao_co_duoc_ban_hang_khong\"><\/span>Is it permissible to sell goods without receiving input invoices?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It&#039;s important to distinguish between not receiving an invoice and the absence of an actual purchase transaction. If goods have been purchased and received but the supplier is slow to issue an invoice, the business needs to maintain complete records of the purchase, delivery, and receipt of goods, and process the invoice with the supplier. The obligation to issue an output invoice still rests with the business&#039;s sales transaction.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"nguon-phap-ly\">\n<h2 class=\"template-heading\"><span class=\"ez-toc-section\" id=\"Van_ban_nen_kiem_tra_khi_xay_dung_quy_trinh_hoa_don\"><\/span>Documents should be checked when building the invoicing process.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=218689&amp;pageid=27160&amp;typegroupid=4\" rel=\"noopener nofollow\" target=\"_blank\">Decree 254\/2026\/ND-CP on electronic invoices and electronic documents<\/a>.<\/li>\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=219006&amp;orggroupid=4&amp;pageid=27160\" rel=\"noopener nofollow\" target=\"_blank\">Circular 91\/2026\/TT-BTC<\/a>.<\/li>\n<li><a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218020&amp;pageid=27160&amp;typegroupid=4\" rel=\"noopener nofollow\" target=\"_blank\">Decree 144\/2026\/ND-CP amends regulations related to Value Added Tax (VAT).<\/a>.<\/li>\n<\/ul>\n<p>Because invoicing and tax regulations can be revised over time, businesses should check the effective date and revision text before using an outdated guideline as an internal procedure.<\/p>\n<\/section>\n<section class=\"template-section\" id=\"cta\">\n<div class=\"bizzi-cta-wrap\">\n<p><strong>When the volume of invoices makes manual verification difficult to manage, the next step is to standardize data flow and processing responsibilities before selecting a tool.<\/strong><\/p>\n<p>      <a class=\"bizzi-cta\" href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">I spoke with Bizzi about the invoice processing procedure.<\/a>\n    <\/div>\n<\/section>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n doanh nghi\u1ec7p nh\u1eadn t\u1eeb ng\u01b0\u1eddi b\u00e1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra l\u00e0 h\u00f3a&#8230;<\/p>","protected":false},"author":57,"featured_media":999974706,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999974705","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974705","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999974705"}],"version-history":[{"count":14,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974705\/revisions"}],"predecessor-version":[{"id":999981792,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974705\/revisions\/999981792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999974706"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999974705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999974705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999974705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}