{"id":999976145,"date":"2025-06-20T22:52:48","date_gmt":"2025-06-20T15:52:48","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999976145"},"modified":"2026-07-03T13:49:17","modified_gmt":"2026-07-03T06:49:17","slug":"what-is-an-input-invoice","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/","title":{"rendered":"What is an input invoice? Its role, regulations, and important considerations for businesses."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Input invoices are invoices issued by sellers or suppliers to businesses when the business purchases goods, services, or assets for its production and business operations. These are important documents for businesses to record expenses, declare taxes, consider eligibility for input VAT deduction, manage accounts payable, and prove the validity of transactions when requested by tax authorities or auditors.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In reality, input invoices are not just a single accounting document. They are the starting point of the entire cost control process within a business: from purchasing, receiving goods, checking documents, recording accounts payable to paying suppliers.<\/span><\/p>\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\/what-is-an-input-invoice\/#Hoa_don_dau_vao_la_gi\" >What is input 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-an-input-invoice\/#Cac_dac_diem_co_ban_cua_hoa_don_dau_vao\" >Basic characteristics of 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-3\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Hoa_don_dau_vao_dung_de_lam_gi\" >What are input invoices used for?<\/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\/what-is-an-input-invoice\/#La_can_cu_hach_toan_chi_phi\" >It serves as the basis for cost accounting.<\/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\/what-is-an-input-invoice\/#La_can_cu_ke_khai_va_khau_tru_thue_GTGT\" >It serves as the basis for declaring and deducting VAT.<\/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\/what-is-an-input-invoice\/#La_can_cu_kiem_soat_cong_no_phai_tra\" >It serves as a basis for controlling accounts payable.<\/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-an-input-invoice\/#La_du_lieu_de_kiem_soat_chi_phi_va_dong_tien\" >It is data used to control costs and cash flow.<\/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\/what-is-an-input-invoice\/#Hoa_don_dau_vao_gom_nhung_chung_tu_nao_di_kem\" >What supporting documents are included in an input invoice?<\/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\/what-is-an-input-invoice\/#Phan_biet_hoa_don_dau_vao_va_hoa_don_dau_ra\" >Distinguish between 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-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Hoa_don_dau_vao_hop_le_can_dap_ung_dieu_kien_gi\" >What conditions must a valid input invoice meet?<\/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-an-input-invoice\/#Checklist_kiem_tra_nhanh\" >Quick checklist<\/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-an-input-invoice\/#Hoa_don_dau_vao_khong_hop_le_la_gi\" >What is an invalid input invoice?<\/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\/what-is-an-input-invoice\/#Mot_so_cau_hoi_thuong_gap_ve_hoa_don_dau_vao\" >Some frequently asked questions about input invoices.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Khong_ke_khai_hoa_don_dau_vao_co_bi_phat_khong\" >Is there a penalty for not declaring input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Mat_hoa_don_dau_vao_co_bi_phat_khong\" >Will I be fined if I lose my input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Xuat_hoa_don_dau_ra_khi_chua_co_hoa_don_dau_vao_co_duoc_khong\" >Is it permissible to issue an output invoice when there is no input invoice?<\/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-an-input-invoice\/#Hoa_don_dau_vao_can_luu_tru_bao_lau\" >How long should input invoices be stored?<\/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\/what-is-an-input-invoice\/#Hoa_don_dau_vao_co_can_doi_chieu_voi_PO_va_phieu_nhap_kho_khong\" >Do input invoices need to be compared with purchase orders (PO) and warehouse receipts?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Doanh_nghiep_nen_quan_ly_hoa_don_dau_vao_nhu_the_nao\" >How should businesses manage input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_la_gi\"><\/span><b>What is input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Simply put, an input invoice is a purchase invoice that a business receives when a transaction occurs involving the purchase of goods or the use of services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It should be noted that <\/span><b>\u201c&quot;Input invoices&quot; are not a separate type of legal invoice.<\/b><span style=\"font-weight: 400;\">, That&#039;s the way it&#039;s referred to from the buyer&#039;s perspective. The same invoice, for the seller, is an output invoice, while for the buyer, it&#039;s an input invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dac_diem_co_ban_cua_hoa_don_dau_vao\"><\/span><b>Basic characteristics of input invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Properties<\/b><\/td>\n<td><b>Content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Recipient<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Purchasing business or organization<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prepared by<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Seller or supplier<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Transactions arising<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Purchasing goods, services, and assets.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Cost accounting, tax filing, accounts receivable management<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Position in the process<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Input for the Accounts Payable (AP) process<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Currently, the majority of input invoices are issued electronically in accordance with current legal regulations on invoices and documents.<\/span><\/p>\n<figure id=\"attachment_999981464\" aria-describedby=\"caption-attachment-999981464\" style=\"width: 1200px\" class=\"wp-caption alignnone\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-999981464\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5.webp\" alt=\"bizzi-hoa-don-dau-vao-la-gi-5\" width=\"1200\" height=\"700\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5.webp 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5-300x175.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5-1024x597.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5-768x448.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5-18x12.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999981464\" class=\"wp-caption-text\">Explanation of input invoices<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_dung_de_lam_gi\"><\/span><b>What are input invoices used for?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input invoices play a crucial role in accounting, taxation, and corporate financial management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"La_can_cu_hach_toan_chi_phi\"><\/span><b>It serves as the basis for cost accounting.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants use input invoices to record incurred expenses such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of raw materials<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shipping costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Marketing costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Office rental costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fixed assets<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example, when a business hires advertising services worth 50 million VND, the invoice issued by the service provider will be the basis for recording marketing expenses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"La_can_cu_ke_khai_va_khau_tru_thue_GTGT\"><\/span><b>It serves as the basis for declaring and deducting VAT.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For businesses applying the tax deduction method, input invoices are one of the bases for considering the conditions for deducting input VAT according to regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, not all input invoices are tax-deductible. Businesses need to fully meet the requirements regarding invoices, supporting documents, and payments as stipulated by current regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"La_can_cu_kiem_soat_cong_no_phai_tra\"><\/span><b>It serves as a basis for controlling accounts payable.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Each input invoice reflects a payment obligation of the business to the supplier.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Through input invoices, the finance department can track:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Which supplier needs to be paid?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount to be paid<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment deadline<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debt status<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the core data of the process. <\/span><b>Accounts Payable (AP)<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"La_du_lieu_de_kiem_soat_chi_phi_va_dong_tien\"><\/span><b>It is data used to control costs and cash flow.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">From the perspective of a CFO or Finance Manager, input invoices are not simply tax documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">They provide data for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost analysis by department<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Budget tracking<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash flow management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control spending<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplier performance evaluation<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, the quality of input invoice data directly impacts the quality of financial reporting and the business&#039;s decision-making ability.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_gom_nhung_chung_tu_nao_di_kem\"><\/span><b>What supporting documents are included in an input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In many cases, an invoice alone is not enough to prove the validity of a transaction. Businesses often need to keep additional related documents such as:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Document<\/b><\/td>\n<td><b>Role<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sales or service contract<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of transaction agreement<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Purchase Order (PO)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Confirmation of approved purchase request<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Warehouse receipt or delivery note<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof that the goods have been received.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Acceptance report<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Confirm service or task completion<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of payment<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Supplier profile<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Assistance in verifying transaction information.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">For businesses with well-established purchasing processes, the comparison between:<\/span><\/p>\n<p><b>Purchase Order (PO) \u2192 Warehouse Receipt\/Delivery Receipt \u2192 Invoice<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Helps detect discrepancies in:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unit price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Types of goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplier<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">before recording the debt and making the payment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_hoa_don_dau_vao_va_hoa_don_dau_ra\"><\/span><b>Distinguish between input invoices and output invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">An input invoice is a document you receive from a supplier when you purchase goods or services. An output invoice is a document you issue to a customer when you sell your goods or services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To understand and differentiate between these two important types of documents in business operations, you can refer to the following criteria:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Input invoice<\/b><\/td>\n<td><b>Output invoice<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Perspective<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The business is the buyer.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The business is the seller.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Creator<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Supplier<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sales businesses<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting purpose<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Record expenses, inventory, and assets.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Record revenue<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Related liabilities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounts Payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Accounts receivable<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Input VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Output VAT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Related procedures<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Purchase \u2192 App \u2192 Checkout<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sales \u2192 AR \u2192 Cash Collection<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Common risks<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect information, invalid invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect timing, incorrect tax rate.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_hop_le_can_dap_ung_dieu_kien_gi\"><\/span><b>What conditions must a valid input invoice meet?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Valid, legal, and reasonable input invoices must meet core criteria. Below are the details of the conditions that need to be verified to ensure the documents are accepted by the Tax authorities:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_kiem_tra_nhanh\"><\/span><b>Quick checklist<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u2610 Contains all the required information as per regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 Seller and buyer information is accurate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 Correct tax identification number.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 The content of the goods and services matches the actual transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 The invoice date corresponds to the date the transaction occurred.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 The tax rate and tax amount are determined accurately.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 We have complete documentation to prove the transaction when needed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 There is appropriate payment documentation as required.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2610 Does not fall under the category of fake invoices, fictitious invoices, or invoices from suppliers with suspicious characteristics.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Currently, businesses need to pay special attention to the regulations at <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-123-2020-nd-cp\/\"><b>Decree 123\/2020\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\">, additional amendments at <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-70-2025-nd-cp\/\"><b>Decree 70\/2025\/ND-CP<\/b><\/a><span style=\"font-weight: 400;\"> and instructions at <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/thong-tu-so-32-2025-tt-btc\/\"><b>Circular 32\/2025\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\">, These regulations will take effect from June 1, 2025, and will apply to many aspects related to electronic invoices.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_khong_hop_le_la_gi\"><\/span><b>What is an invalid input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input invoices may be considered invalid or potentially risky if they fall under any of the following categories:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect business name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was issued at the wrong time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The content of the goods and services does not reflect the actual transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice was altered illegally.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The supplier shows signs of buying and selling invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no record proving the transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does not match the contract, purchase order, or delivery note.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does not match the payment document.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For businesses that process hundreds or thousands of invoices each month, the risk lies not only in each individual invoice but also in discrepancies between invoice data and the purchasing, receiving, and payment processes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That&#039;s why many businesses now view checking input invoices as part of their cost control activities, rather than just a data entry task.<\/span><\/p>\n<figure id=\"attachment_999981433\" aria-describedby=\"caption-attachment-999981433\" style=\"width: 1248px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981433 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/hoa-don-dau-vao-khong-hop-le.webp\" alt=\"Invalid input invoice \" width=\"1248\" height=\"646\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/hoa-don-dau-vao-khong-hop-le.webp 1248w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/hoa-don-dau-vao-khong-hop-le-300x155.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/hoa-don-dau-vao-khong-hop-le-1024x530.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/hoa-don-dau-vao-khong-hop-le-768x398.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/hoa-don-dau-vao-khong-hop-le-18x9.webp 18w\" sizes=\"(max-width: 1248px) 100vw, 1248px\" \/><figcaption id=\"caption-attachment-999981433\" class=\"wp-caption-text\">Input invoices are invalid when they do not fully meet the required criteria regarding content, criteria or time of issuance.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Mot_so_cau_hoi_thuong_gap_ve_hoa_don_dau_vao\"><\/span><b>Some frequently asked questions about input invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input invoices are important documents for businesses to prove the origin of goods, claim VAT deductions, and account for reasonable expenses when settling corporate income tax.<\/span><span style=\"font-weight: 400;\">. Below are answers to the most frequently asked questions about this issue.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_ke_khai_hoa_don_dau_vao_co_bi_phat_khong\"><\/span><b>Is there a penalty for not declaring input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not all cases of failure to declare input invoices result in penalties. However, businesses may lose the right to tax deductions or expense recognition if they do not comply with regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mat_hoa_don_dau_vao_co_bi_phat_khong\"><\/span><b>Will I be fined if I lose my input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The processing method depends on the type of invoice, the storage method, and the specific circumstances. Businesses need to follow current regulations and maintain complete records of electronic invoice data.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_dau_ra_khi_chua_co_hoa_don_dau_vao_co_duoc_khong\"><\/span><b>Is it permissible to issue an output invoice when there is no input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It shouldn&#039;t be understood that all cases are prohibited. Depending on the business model, businesses may still issue output invoices before receiving corresponding input invoices. The nature of the transaction, the timing of revenue recognition, and relevant regulations need to be considered.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_can_luu_tru_bao_lau\"><\/span><b>How long should input invoices be stored?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to store invoices and accounting documents in accordance with the laws on accounting, taxation, and electronic invoicing, while ensuring they are retrievable when requested by regulatory authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_co_can_doi_chieu_voi_PO_va_phieu_nhap_kho_khong\"><\/span><b>Do input invoices need to be compared with purchase orders (PO) and warehouse receipts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It&#039;s not mandatory for all businesses. However, for businesses with professional purchasing processes, comparing invoices with purchase orders and delivery notes significantly reduces the risk of discrepancies before payment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nen_quan_ly_hoa_don_dau_vao_nhu_the_nao\"><\/span><b>How should businesses manage input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To mitigate tax risks, manage liabilities, and control costs, businesses should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Centralize invoices into a unified management system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify validity before accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the invoice with the contract, purchase order (PO), and warehouse receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preserve the complete XML file and related data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish a clear approval process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate the verification and reconciliation process if the number of invoices is large.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For businesses processing hundreds or thousands of invoices each month, manual verification can easily lead to lost XML files, delays in recording accounts payable, and increased risk of errors. This is where automated input invoice processing, invoice reconciliation (PO - warehouse receipt), and Accounts Payable process automation solutions come into play.<\/span><\/p>\n<figure id=\"attachment_999981431\" aria-describedby=\"caption-attachment-999981431\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999981431\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02.png\" alt=\"Look up input invoices on the invoice information lookup website.\" width=\"1200\" height=\"725\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02.png 1992w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02-300x181.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02-1024x619.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02-768x464.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02-1536x928.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/Screen-Shot-2026-07-02-at-22.24.02-18x12.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999981431\" class=\"wp-caption-text\">To ensure validity, businesses can check input invoices on the invoice information lookup website.<\/figcaption><\/figure>\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;\">Input invoices are not only documents recording the purchase of goods and services, but also the foundation for businesses to account for expenses, declare VAT, manage accounts payable, and control cash flow. Understanding what input invoices are, distinguishing them from output invoices, knowing the eligibility requirements, and identifying potential risks early will help businesses minimize accounting errors and ensure tax compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, as the number of invoices generated increases, the challenge is no longer about understanding the concept but about the ability to consistently verify, reconcile, and manage invoices. Many businesses still process invoices manually via email, Excel, or distributed storage folders, leading to the risk of lost XML files, incorrect data entry, delayed debt recording, or missing invoices with potential risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That&#039;s why more and more businesses are switching to automated solutions for processing incoming invoices. With this solution...<\/span><a href=\"https:\/\/bizzi.vn\/xu-ly-hoa-don\/?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\">Bizzi&#039;s automated input invoice processing<\/span><\/a><span style=\"font-weight: 400;\">, Businesses can automatically collect invoices from suppliers, verify invoice validity, alert suppliers to potential risks, reconcile invoices with purchase orders (POs) and warehouse receipts, and synchronize data with existing ERP or accounting software. The system, utilizing AI and RPA technology, significantly reduces processing time, minimizes data entry errors, and enhances internal control within the Accounts Payable (AP) process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your business is processing hundreds or thousands of invoices each month, building an automated verification and reconciliation process will not only improve operational efficiency but also create an accurate data foundation for cost management, accounts receivable management, and financial decision-making.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o l\u00e0 h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n ho\u1eb7c nh\u00e0 cung c\u1ea5p l\u1eadp v\u00e0 g\u1eedi cho doanh nghi\u1ec7p khi doanh nghi\u1ec7p mua h\u00e0ng&#8230;<\/p>","protected":false},"author":56,"featured_media":999981432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,367],"tags":[],"class_list":["post-999976145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976145","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\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999976145"}],"version-history":[{"count":8,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976145\/revisions"}],"predecessor-version":[{"id":999981465,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976145\/revisions\/999981465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981432"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999976145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999976145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999976145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}