{"id":999975595,"date":"2025-06-14T15:59:10","date_gmt":"2025-06-14T08:59:10","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999975595"},"modified":"2026-06-07T17:09:27","modified_gmt":"2026-06-07T10:09:27","slug":"what-is-invoice","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-invoice\/","title":{"rendered":"What is a red invoice? Things to know about Value Added Tax (VAT) Invoices"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In business, red invoice is also known as <\/span><a href=\"https:\/\/bizzi.vn\/hoa-don-gia-tri-gia-tang-la-gi\/\"><span style=\"font-weight: 400;\">value added invoice<\/span><\/a><span style=\"font-weight: 400;\"> (VAT) is an important accounting document, commonly used in transactions of buying and selling goods and providing services. However, not everyone clearly understands what a red invoice is, in what cases it is used, what its legal value is, and what to note to ensure compliance with legal regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The following article compiled by Bizzi will help business owners and accountants understand the nature, functions and latest regulations related to VAT invoices - an indispensable part of accounting and tax work of every business. \u00a0 \u00a0\u00a0<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-999975597\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/01-hoa-don-do-la-gi-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 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\/what-is-invoice\/#1_Tong_quan_ve_Hoa_don_do\" >1. Overview of Red Invoice<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#11_Hoa_don_do_la_gi\" >1.1 What is a red invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#12_Tai_sao_phai_xuatsu_dung_Hoa_don_do\" >1.2 Why should we issue\/use Red Invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#13_Quy_dinh_ve_gia_tri_toi_thieu_phai_xuat_Hoa_don_do\" >1.3 Regulations on minimum value for which a red invoice must be issued<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#2_Cach_xuat_Hoa_don_do_Hoa_don_GTGT\" >2. How to issue a Red Invoice (VAT Invoice)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#21_Thoi_diem_lap_hoa_don\" >2.1 Invoice time<\/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\/what-is-invoice\/#22_Nguyen_tac_khi_xuat_hoa_don_GTGT\" >2.2 Principles when issuing VAT invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#23_Quy_trinh_xuat_hoa_don_VAT_cho_doanh_nghiep\" >2.3 VAT invoice issuance process for businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#24_Luu_y_quan_trong_khi_xuat_hoa_don_VAT\" >2.4 Important notes when issuing VAT invoices<\/a><\/li><\/ul><\/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\/what-is-invoice\/#3_Phan_biet_Hoa_don_do_Hoa_don_GTGT_va_Hoa_don_ban_hang\" >3. Distinguish between Red Invoice (VAT Invoice) and Sales Invoice<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#31_Cac_tieu_chi_khac_biet_chinh\" >3.1 Main differentiating criteria<\/a><\/li><\/ul><\/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\/what-is-invoice\/#4_Xu_ly_va_quan_ly_hoa_don_dau_vao_Hoa_don_do_nhan_duoc\" >4. Processing and managing input invoices (received red invoices)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#41_Tam_quan_trong_cua_viec_quan_ly_hoa_don_dau_vao\" >4.1 The importance of input invoice management<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#42_Hoa_don_ban_hang_dau_vao_co_duoc_tinh_vao_chi_phi\" >4.2 Are input sales invoices included in expenses?<\/a><\/li><\/ul><\/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\/what-is-invoice\/#5_Ung_dung_cong_nghe_trong_quan_ly_Hoa_don_do\" >5. Applying technology in managing Red 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\/what-is-invoice\/#51_Chuyen_doi_sang_hoa_don_dien_tu\" >5.1 Switch to electronic 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\/what-is-invoice\/#52_Cac_giai_phap_phan_mem_ho_tro_quan_ly_Hoa_don_do\" >5.2 Software solutions to support Red Invoice management<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/what-is-invoice\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tong_quan_ve_Hoa_don_do\"><\/span><b>1. Overview of Red Invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Red invoice \u2013 or value added tax (VAT) invoice \u2013 is a popular and indispensable accounting document in the purchase and sale of goods and services, playing an important role in financial management and tax obligations of enterprises.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"11_Hoa_don_do_la_gi\"><\/span><b>1.1 What is a red invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Red invoice is the common name for Value Added Tax (VAT) Invoice \u2013 also known as VAT Invoice \u2013 an important accounting document issued by the seller when providing goods or services. The name \u201cred invoice\u201d comes from the red or pink color of the second copy given to the customer on the traditional three-copy paper invoice form.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Currently, red invoices mainly exist in the form of electronic invoices according to the provisions of Decree 123\/2020\/ND-CP and Circular 78\/2021\/TT-BTC. Depending on each case, electronic invoices may or may not have a code from the tax authority and have the same legal value as paper invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to regulations, invoices are the basis for recording the sale of goods and provision of services and are used in tax management, accounting, payment, and dispute resolution.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Tai_sao_phai_xuatsu_dung_Hoa_don_do\"><\/span><b>1.2 Why should we issue\/use Red Invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Job <\/span><b>VAT invoice<\/b><span style=\"font-weight: 400;\"> Not only is it a legal responsibility, but it is also a tool to support transparent and effective financial management for both sellers and buyers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal responsibility:<\/b><span style=\"font-weight: 400;\"> Sellers of goods and services are required to issue invoices in accordance with the provisions of the Law on Tax Administration and guiding documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax declaration basis:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Sellers use red invoices to declare output VAT and record revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Buyers use input VAT invoices to declare tax deductions and account for reasonable expenses.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal documents:<\/b><span style=\"font-weight: 400;\"> Invoices are the basis for settlement with state management agencies, proving economic transactions that arise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Administration tools:<\/b><span style=\"font-weight: 400;\"> Using VAT invoices helps businesses control cash flow, costs, and revenue clearly, creating favorable conditions for auditing, financial reporting, and business decision making.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Protection of rights:<\/b><span style=\"font-weight: 400;\"> VAT invoice is legal evidence to help buyers ensure their rights when there are complaints or disputes related to goods and services.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"13_Quy_dinh_ve_gia_tri_toi_thieu_phai_xuat_Hoa_don_do\"><\/span><b>1.3 Regulations on minimum value for which a red invoice must be issued<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Depending on the time of application, the regulations on mandatory invoice issuance are different:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Before 01\/07\/2022:<\/b><span style=\"font-weight: 400;\"> According to Circular 39\/2014\/TT-BTC, sellers must issue invoices when the value of goods and services is VND 200,000 or more per sale. If the buyer does not take the invoice, the seller must still issue and clearly state the reason on the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>From 01\/07\/2022 onwards:<\/b><span style=\"font-weight: 400;\"> Pursuant to Decree 123\/2020\/ND-CP, all transactions of selling goods and providing services must issue electronic invoices to the buyer. <\/span><b>value-neutral<\/b><span style=\"font-weight: 400;\">This regulation is mandatory for organizations and individuals using electronic invoices according to the national roadmap.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-999975598\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/02-quy-dinh-ve-xuat-hoa-don-do-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cach_xuat_Hoa_don_do_Hoa_don_GTGT\"><\/span><b>2. How to issue a Red Invoice (VAT Invoice)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding and implementing the correct procedure for issuing red invoices (also known as VAT invoices) is not only a mandatory requirement under the law but also helps businesses ensure financial transparency and convenience in tax declaration. Below are detailed instructions for businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"21_Thoi_diem_lap_hoa_don\"><\/span><b>2.1 Invoice time<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The time of invoice issuance is an important factor in the VAT invoice issuance process, determining the legality of the document.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For sales of goods:<\/b><span style=\"font-weight: 400;\"> The point of invoice is when ownership or right to use the goods is transferred to the buyer, regardless of whether payment has been collected or not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For service provision: <\/b><span style=\"font-weight: 400;\">The time of invoice issuance is the time of completion of service provision. In case the enterprise collects money before or during the provision process, the invoice must be issued at the time of collection (except for advance deposits for special services such as accounting, auditing, tax consulting, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For contracts for multiple deliveries or partial delivery of services,<\/b><span style=\"font-weight: 400;\"> Enterprises must issue invoices corresponding to each delivery.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"22_Nguyen_tac_khi_xuat_hoa_don_GTGT\"><\/span><b>2.2 Principles when issuing VAT invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure valid and legal VAT invoices, businesses need to comply with the following principles:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reflect the profession correctly<\/b><span style=\"font-weight: 400;\">Invoices must accurately reflect the economic content that has occurred, in accordance with the contract and delivery minutes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use legal invoices<\/b><span style=\"font-weight: 400;\">: Enterprises are only allowed to issue invoices when they have registered for use with the tax authority and received approval.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Record correct VAT rate<\/b><span style=\"font-weight: 400;\">: Even in the case of applying a tax reduction policy, the tax rate stated on the invoice must still be accurate according to regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Full and accurate information<\/b><span style=\"font-weight: 400;\">: Invoice must clearly state the name of goods\/services, unit, quantity, unit price, tax code, payment method, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Compliance with formalities<\/b><span style=\"font-weight: 400;\">: No erasures or overwriting; use the same ink; invoice numbers must be consecutive; correct time of occurrence and clearly state the form of payment.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"23_Quy_trinh_xuat_hoa_don_VAT_cho_doanh_nghiep\"><\/span><b>2.3 VAT invoice issuance process for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the basic process for issuing electronic red invoices - the most popular form today:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1 \u2013 Invoicing<\/b><span style=\"font-weight: 400;\">: Sellers use electronic invoice software to create invoices. The content must be carefully checked before signing and sending. Depending on the case, the invoice may require the buyer&#039;s signature.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2 \u2013 Send invoice<\/b><span style=\"font-weight: 400;\">: Send invoices to customers via email or electronic system. At the same time, store invoices in the internal system of the enterprise according to regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3 \u2013 Tax declaration<\/b><span style=\"font-weight: 400;\">Enterprises use established VAT invoices to declare VAT periodically, ensuring transparency and accuracy.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Understanding <\/span><i><span style=\"font-weight: 400;\">What is the purpose of issuing VAT invoices?<\/span><\/i><span style=\"font-weight: 400;\"> Not only does it help businesses legalize sales and service activities, it also ensures tax benefits and compliance with state regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"24_Luu_y_quan_trong_khi_xuat_hoa_don_VAT\"><\/span><b>2.4 Important notes when issuing VAT invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some points businesses should not ignore when issuing invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Right Time<\/b><span style=\"font-weight: 400;\">: Timely invoice issuance as prescribed in Decree 123\/2020\/ND-CP is mandatory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Absolutely accurate information<\/b><span style=\"font-weight: 400;\">: Even small errors can result in fines or rejection of invoices by tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Keep your receipts carefully<\/b><span style=\"font-weight: 400;\">: Even though it is an electronic red invoice, businesses must still store it according to regulations on document storage period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regularly updated with new regulations<\/b><span style=\"font-weight: 400;\">: Invoice and tax laws are regularly updated \u2013 timely understanding will help businesses limit legal risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Avoid administrative violations<\/b><span style=\"font-weight: 400;\">: Behaviors such as losing invoices or buying and selling fake invoices can be severely punished and affect the business&#039;s reputation.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-999975599\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/03-quy-dinh-xuat-hoa-don-do-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Phan_biet_Hoa_don_do_Hoa_don_GTGT_va_Hoa_don_ban_hang\"><\/span><b>3. Distinguish between Red Invoice (VAT Invoice) and Sales Invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Distinguishing between these two types of invoices is very important in declaration and accounting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Cac_tieu_chi_khac_biet_chinh\"><\/span><b>3.1 Main differentiating criteria<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><a href=\"https:\/\/bizzi.vn\/hoa-don-ban-hang-la-gi\/\"><b>Sales invoice<\/b><\/a><\/td>\n<td><b>Red invoice (VAT invoice)<\/b><\/td>\n<td><b>Evaluate<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Legal name<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Sales invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Value Added Tax (VAT) Invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Object of creation\/use<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Organization, individual <\/span><b>declare and calculate VAT by direct method<\/b><span style=\"font-weight: 400;\">, or organizations\/individuals in the duty-free zone.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Organization <\/span><b>VAT declaration by deduction method<\/b><span style=\"font-weight: 400;\">.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Invoice content<\/b><\/td>\n<td><span style=\"font-weight: 400;\">There is no VAT rate and amount line. Total payment amount does not separate VAT.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There are tax rates and VAT amounts. Total payment includes VAT.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Invoice declaration<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Only need to declare output invoices (revenue). It is possible to only declare the indicators on Form 01\/GTGT or not to declare.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fully declare both output and input invoices. Fully declare all items on Form 01\/GTGT.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Input VAT deduction<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Input VAT cannot be deducted (as there is no separate VAT line). Tax is added to the purchase price.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes, if the business purchases goods and calculates VAT using the deduction method.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Accounting<\/b><\/td>\n<td><span style=\"font-weight: 400;\">The tax on the input invoice is added directly to the value of the imported goods. For example: Debit account 156: 55,000,000 \/ Credit account 331: 55,000,000 (including tax).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Input VAT must be accounted for separately to calculate deduction. For example: Debit account 156: 50,000,000, Debit account 1331: 5,000,000 \/ Credit account 331: 55,000,000.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Signature<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Seller&#039;s signature.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Signature of seller, signature of legal representative (or authorized person). (For electronic invoices, there is a time of digital signature).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>VAT reduction (Decree 44\/2023\/ND-CP)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Record in the line &quot;Total amount of goods and services&quot; according to the reduced number 20%, the rate % on revenue, with notes.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Record in the tax rate line \u201c8%\u201d.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Similar in rate of reduction, different in form of expression<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"4_Xu_ly_va_quan_ly_hoa_don_dau_vao_Hoa_don_do_nhan_duoc\"><\/span><b>4. Processing and managing input invoices (received red invoices)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/bizzi.vn\/tra-cuu-hoa-don-dau-vao-cua-doanh-nghiep-theo-thong-tu-78-nd-123\/\"><span style=\"font-weight: 400;\">Input invoice<\/span><\/a><span style=\"font-weight: 400;\"> is an important accounting document reflecting transactions of purchasing goods and services for production and business activities. Receiving and managing red invoices in accordance with the correct procedures helps businesses both ensure legality in accounting and avoid tax risks during future inspections and audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Tam_quan_trong_cua_viec_quan_ly_hoa_don_dau_vao\"><\/span><b>4.1 The importance of input invoice management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Input red invoices are the basis for businesses to declare value-added tax (VAT) deductions and record reasonable expenses. If strictly managed, these documents contribute to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rationalize business costs, optimize tax obligations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure transparency and accuracy when settling with tax authorities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit the risk of being charged expenses due to errors in document declaration<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Meet internal control, audit and financial appraisal requirements<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Especially, with the trend of digital transformation, <\/span><b>electronic red invoice<\/b><span style=\"font-weight: 400;\"> are gradually replacing traditional paper invoices, requiring businesses to develop appropriate storage, verification and reconciliation processes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"42_Hoa_don_ban_hang_dau_vao_co_duoc_tinh_vao_chi_phi\"><\/span><b>4.2 Are input sales invoices included in expenses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some businesses accept <\/span><b>Sales invoice<\/b><span style=\"font-weight: 400;\"> (not VAT invoice) input often wonder whether this expense is included in reasonable expenses. According to regulations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the purchase and sale activities are real and invoices and documents are prepared in accordance with regulations, the enterprise is allowed to account for deductible expenses when calculating corporate income tax (CIT).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">However, with <\/span><b>Sales invoice<\/b><span style=\"font-weight: 400;\">, business <\/span><b>VAT not deductible<\/b><span style=\"font-weight: 400;\">, because this is not a value added invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of purchase without invoice, business can make <\/span><b>List of purchased goods and services (form 01\/TNDN)<\/b><span style=\"font-weight: 400;\"> to calculate costs, if proven reasonable and serving production and business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">With valuable transactions <\/span><b>under 200,000 VND<\/b><span style=\"font-weight: 400;\"> and cash payments, if there are complete accompanying documents and clear purpose of use, the business can still record them as expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Job <\/span><b>What is the purpose of issuing VAT invoices?<\/b><span style=\"font-weight: 400;\"> not only to meet tax declaration obligations but also to create conditions for purchasing partners to deduct VAT. Therefore, both buyers and sellers need to perform <\/span><b>VAT invoice process<\/b><span style=\"font-weight: 400;\"> timely, complete information and in standard form to ensure the legality of the transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you are looking for a solution <\/span><b>Automate the input invoice processing process<\/b><span style=\"font-weight: 400;\">, reduce errors and save time for accounting teams, smart invoice management platform from <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> might be the right choice. Try it today to maximize your business&#039;s financial performance.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-999975600\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/04-xu-ly-va-quan-ly-hoa-don-dau-vao-bizi-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Ung_dung_cong_nghe_trong_quan_ly_Hoa_don_do\"><\/span><b>5. Applying technology in managing Red Invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"51_Chuyen_doi_sang_hoa_don_dien_tu\"><\/span><b>5.1 Switch to electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Concept <\/span><i><span style=\"font-weight: 400;\">What is red invoice?<\/span><\/i><span style=\"font-weight: 400;\"> Nowadays, it is no longer limited to traditional red-stamped paper invoices. Instead, input electronic invoices are also considered as <\/span><i><span style=\"font-weight: 400;\">electronic red invoice<\/span><\/i><span style=\"font-weight: 400;\">, especially when meeting legal and accounting standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Decree 123\/2020\/ND-CP and Circular 78\/2021\/TT-BTC, all businesses are required to switch to electronic invoices, completely replacing paper invoices. Compliance with this regulation is not only a legal requirement but also brings many practical benefits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Save on printing, shipping and storing invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate processing, minimizing errors due to manual operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secure data and avoid the risk of lost invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easy to look up and retrieve when needing to compare input and output information.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Switching to electronic invoices also helps businesses standardize <\/span><i><span style=\"font-weight: 400;\">VAT invoice process<\/span><\/i><span style=\"font-weight: 400;\">, ensure the <\/span><i><span style=\"font-weight: 400;\">What is the purpose of issuing VAT invoices?<\/span><\/i><span style=\"font-weight: 400;\"> carried out in accordance with regulations, serving accurate tax declaration and accounting.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"52_Cac_giai_phap_phan_mem_ho_tro_quan_ly_Hoa_don_do\"><\/span><b>5.2 Software solutions to support Red Invoice management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the digital age, management <\/span><i><span style=\"font-weight: 400;\">electronic red invoice<\/span><\/i><span style=\"font-weight: 400;\"> Manual methods are no longer suitable. Instead, businesses should apply electronic invoice software or integrate it into the accounting system to optimize operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One of the typical solutions is <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\">, a platform that helps automatically process, compare and store input invoices. With technology <\/span><b>Bizzi Bot (RPA + AI combination)<\/b><span style=\"font-weight: 400;\">, the system can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically download invoices from multiple sources.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check validity and detect risky invoices (invalid tax status, tax code\u2026).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perform real-time reconciliation of invoices with purchase orders (POs) and warehouse receipts (GRs), thanks to technology <\/span><b>IPA + 3-way matching<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically record valid invoices and store them securely for a minimum of 10 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early warning of unusual problems helps accountants proactively handle them.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Besides, <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> It also easily integrates APIs with existing ERP systems and accounting software, ensuring data streams are continuously synchronized and accurate.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-999975601\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi.jpg\" alt=\"\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/05-giai-phap-cua-bizzi-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding <\/span><b>What is red invoice?<\/b><span style=\"font-weight: 400;\"> and how to use them properly not only helps businesses ensure the legality of their business operations but also avoid many tax and audit risks. In the context of digital transformation, managing value-added invoices automatically and transparently is more important than ever.<\/span><\/p>\n<p><b>Bizzi<\/b><span style=\"font-weight: 400;\"> \u2013 with the solution of electronic invoice automation \u2013 committed to accompanying businesses and accountants in optimizing accounting processes, minimizing errors and saving time in processing invoices. Experience the smart solution from Bizzi to effectively manage invoices and standardize accounting and tax work!<\/span><\/p>\n<p><b><i>Businesses try it out at: <\/i><\/b><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><b><i>https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/i><\/b><\/a><b><i>\u00a0<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>In business activities, red invoice or value added tax invoice (VAT) is an accounting document\u2026<\/p>","protected":false},"author":57,"featured_media":999975602,"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-999975595","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\/999975595","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=999975595"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975595\/revisions"}],"predecessor-version":[{"id":999980911,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999975595\/revisions\/999980911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999975602"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999975595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999975595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999975595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}