{"id":999976145,"date":"2025-06-20T22:52:48","date_gmt":"2025-06-20T15:52:48","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999976145"},"modified":"2026-05-23T14:02:25","modified_gmt":"2026-05-23T07:02:25","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? Revealing the optimal and effective way to manage input invoices"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Input invoices are important financial and accounting documents that help businesses calculate costs, deduct taxes and ensure transparency in all transactions. Good control of input invoices is the foundation for tax, financial and legal management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Not only need to understand the nature of input invoices but also find a way to manage the huge amount of invoices effectively is also a headache for the Accounting and Finance department. Let&#039;s find the solution to this problem in the article below by Bizzi.<\/span><\/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-an-input-invoice\/#Tong_quan_ve_hoa_don_dau_vao_la_gi\" >What is an overview of 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-2\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Cac_chung_tu_di_kem_hoa_don_dau_vao_gom_nhung_gi\" >What documents should accompany an input 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-an-input-invoice\/#Phan_biet_hoa_don_dau_vao_va_hoa_don_dau_ra\" >Distinguish between input invoices and output invoices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Quy_dinh_ve_hoa_don_dau_vao_hop_le\" >Regulations on valid 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-5\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Noi_dung_nao_bat_buoc_tren_hoa_don_dau_vao\" >What information is mandatory on input invoices?<\/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\/#Thoi_diem_xuat_hoa_don_dau_vao\" >Time of input invoice issuance<\/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\/#The_nao_la_hoa_don_dau_vao_khong_hop_le\" >What is an invalid input invoice?<\/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\/#Cac_van_de_phap_ly_va_xu_phat_lien_quan_den_hoa_don_dau_vao_la_gi\" >What are the legal issues and penalties associated with 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-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Lam_mat_hoa_don_dau_vao_bi_phat_nhu_the_nao\" >What is the penalty for losing input invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Xuat_hoa_don_dau_ra_khi_chua_co_hoa_don_dau_vao_co_bi_phat_khong\" >Is there a penalty for issuing an output invoice without an input invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" 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><\/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\/#Quan_ly_va_luu_tru_hoa_don_dau_vao_hieu_qua\" >Manage and store input invoices effectively<\/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-an-input-invoice\/#Cach_kiem_tra_tinh_hop_le_cua_hoa_don_dau_vao\" >How to check the validity of input invoices<\/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-an-input-invoice\/#Quy_dinh_luu_tru_hoa_don_dau_vao_la_gi\" >What are the regulations for storing 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\/#Cac_phuong_phap_quan_ly_hoa_don_dau_vao_truyen_thong_va_han_che\" >Traditional and limited methods 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-16\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Ung_dung_giai_phap_cong_nghe_de_quan_ly_hoa_don_dau_vao\" >Applying technology solutions to manage 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-17\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Cac_cau_hoi_thuong_gap_khac_ve_hoa_don_dau_vao_la_gi\" >What are other 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-18\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-input-invoice\/#Ho_kinh_doanh_co_can_hoa_don_dau_vao_khong\" >Do businesses need input invoices?<\/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\/what-is-an-input-invoice\/#Hoa_don_dau_vao_duoc_ke_khai_trong_thoi_gian_bao_lau\" >How long is the input invoice declared?<\/a><\/li><\/ul><\/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=\"Tong_quan_ve_hoa_don_dau_vao_la_gi\"><\/span><b>What is an overview of input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input invoice is the type of invoice that a business receives when purchasing goods, raw materials, or using services to serve the purpose of production, business, and maintaining the business&#039;s operations. It is a document proving the purchase of goods and services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Input invoices are the basis for accounting for expenses, tax deductions, and tax settlement with tax authorities; they are legal documents to prove the cost of purchasing goods and services of the enterprise.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Input invoices help businesses calculate <\/span><a href=\"https:\/\/bizzi.vn\/huong-dan-quan-tri-chi-phi-kinh-doanh\/\"><span style=\"font-weight: 400;\">business expenses<\/span><\/a><span style=\"font-weight: 400;\"> production to make decisions on pricing, distribution, promotion, communication; control costs and manage finances transparently.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_chung_tu_di_kem_hoa_don_dau_vao_gom_nhung_gi\"><\/span><b>What documents should accompany an input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For an input invoice to be legally valid and serve accounting purposes, it must be accompanied by relevant documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contracts for the sale of goods, services, or fixed assets<\/b><span style=\"font-weight: 400;\">: Used to define the terms, rights, and obligations of the seller and buyer; an appendix is required if the contract does not list a detailed list of goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minutes of handover of goods, services, or fixed assets<\/b><span style=\"font-weight: 400;\">: Specify the time, place, quantity, quality, and delivery status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Receipt<\/b><span style=\"font-weight: 400;\">: Clearly state the origin, quantity, unit price, and total amount of goods, services, or fixed assets imported into the warehouse.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Receipt, voucher, or non-cash payment voucher<\/b><span style=\"font-weight: 400;\">: Proof of payment and clearly state the amount, reason, and bank account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Contract liquidation minutes<\/b><span style=\"font-weight: 400;\">: Clearly state the time, results, and commitments of both parties related to the contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other documents<\/b><span style=\"font-weight: 400;\">: Transport contract, bill of lading, bill of lading, insurance contract, insurance certificate, documents proving the origin of goods (C\/O, C\/Q).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976150\" aria-describedby=\"caption-attachment-999976150\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999976150 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5.png\" alt=\"what-is-bizzi-invoice\" width=\"600\" height=\"350\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5.png 600w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5-300x175.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-5-18x12.png 18w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-999976150\" class=\"wp-caption-text\">For input invoices to have legal value and serve accounting purposes, they must be accompanied by related documents.<\/figcaption><\/figure>\n<h3><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><\/h3>\n<p><a href=\"https:\/\/bizzi.vn\/quy-dinh-ve-hoa-don-dau-vao-va-dau-ra\/\"><span style=\"font-weight: 400;\">Input invoices and output invoices<\/span><\/a><span style=\"font-weight: 400;\"> are two important types of invoices but have different roles and meanings in business operations and taxes of enterprises.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Source<\/b><span style=\"font-weight: 400;\">: Input invoice is the invoice that the business receives when purchasing, and output invoice is the invoice that the business issues when selling.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax implications<\/b><span style=\"font-weight: 400;\">Input invoices are the basis for accounting for costs, tax deductions, and input VAT settlement; output invoices are the basis for accounting for revenue, calculating taxes, and paying output VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meaning to business<\/b><span style=\"font-weight: 400;\">Input invoices are the basis for costs to make financial decisions; output invoices are the basis for determining revenue to evaluate business performance and plan strategies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accompanying documents<\/b><span style=\"font-weight: 400;\">: The accompanying documents vary depending on the role of the buyer or seller.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hoa_don_dau_vao_hop_le\"><\/span><b>Regulations on valid input invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In order for input invoices to be considered valid and legal, eligible for VAT deduction and included in deductible expenses when settling corporate income tax, enterprises need to comply with a number of mandatory regulations under current laws.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_nao_bat_buoc_tren_hoa_don_dau_vao\"><\/span><b>What information is mandatory on input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Decree 123\/2020\/ND-CP, input invoices must have the following mandatory contents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice name, invoice symbol, invoice template symbol, invoice number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information about the name, address, and tax identification number of the seller and buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice issue date\/month\/year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name, unit, quantity, unit price, total amount of goods and services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax rate, tax amount, total payment, amount in words.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Signature and seal of seller, signature of buyer (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authority code (for <\/span><a href=\"https:\/\/bizzi.vn\/tong-hop-mau-hoa-don-dien-tu-danh-cho-doanh-nghiep\/\"><span style=\"font-weight: 400;\">Electronic invoice<\/span><\/a><span style=\"font-weight: 400;\">).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment method (cash or bank transfer).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_diem_xuat_hoa_don_dau_vao\"><\/span><b>Time of input invoice issuance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The time for making and issuing input invoices must comply with the provisions of Clause 1 and Clause 2, Article 9 of Decree 123\/2020\/ND-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For the sale of goods<\/b><span style=\"font-weight: 400;\">: Is the time of transferring ownership or right to use goods to the buyer, regardless of whether the money 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;\">: Is the time when the service provision is completed, regardless of whether the payment has been collected or not. In case of payment collection before\/during the service provision, the time of invoice issuance is the time of payment collection (except for some specific cases).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For goods delivered multiple times or delivered by each project item<\/b><span style=\"font-weight: 400;\">: The time of invoice issuance corresponding to each delivery or handover.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_nao_la_hoa_don_dau_vao_khong_hop_le\"><\/span><b>What is an invalid input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Input invoices are considered invalid when they do not fully meet the required criteria regarding content, criteria or time of issuance.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Requirements of a valid invoice<\/b><span style=\"font-weight: 400;\">: Must reflect the correct business, the content must not be edited\/erased, the same type of indelible ink must be used, and the content on the copies must be consistent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Common errors<\/b><span style=\"font-weight: 400;\">: Missing required information, incorrect time of issue, no signature\/stamp as prescribed, or incorrect format as prescribed. Invoices that do not fully contain required information may be subject to a fine of VND 4,000,000 to VND 8,000,000.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976151\" aria-describedby=\"caption-attachment-999976151\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999976151\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6.webp\" alt=\"bizzi-invoice-input-what-is-6\" width=\"1200\" height=\"571\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6.webp 1567w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6-300x143.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6-1024x487.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6-768x365.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6-1536x730.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-6-18x9.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999976151\" 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=\"Cac_van_de_phap_ly_va_xu_phat_lien_quan_den_hoa_don_dau_vao_la_gi\"><\/span><b>What are the legal issues and penalties associated with input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Legal issues and penalties related to input invoices often arise from the use of illegal invoices, false declarations, or violations of tax regulations. Below is a complete and clear summary of common legal risks and penalties that businesses need to pay special attention to:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_mat_hoa_don_dau_vao_bi_phat_nhu_the_nao\"><\/span><b>What is the penalty for losing input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Enterprises that lose or damage input invoices may be subject to penalties according to the provisions of Clause 4, Article 26, Decree 125\/2020\/ND-CP (amended by Decree 102\/2021\/ND-CP):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warning penalty<\/b><span style=\"font-weight: 400;\">: For the act of losing, burning, or damaging an invoice that has been issued (except for the copy given to the customer) during use, has been declared and paid for tax, has documents proving the purchase and sale, and has mitigating circumstances; or the incorrect invoice has been deleted and the seller has issued a replacement invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fine from 3,000,000 to 5,000,000 VND<\/b><span style=\"font-weight: 400;\">: For the act of losing, burning, or damaging an invoice that has been issued (copy given to the customer) during use, has been declared, and has paid taxes, has documents proving the purchase and sale, and has mitigating circumstances. In case the buyer loses the invoice, there must be a record of the incident between the seller and the buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fine from 4,000,000 to 8,000,000 VND<\/b><span style=\"font-weight: 400;\">: For acts of losing, burning, or damaging issued but not yet created invoices; losing customer copies that have declared taxes but have no mitigating circumstances; losing invoices that have been created but not yet declared taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fine from 5,000,000 to 10,000,000 VND<\/b><span style=\"font-weight: 400;\">: For the act of the buyer losing, burning, or damaging the input invoice during storage, except for the above cases.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>In case the third party loses the invoice<\/b><span style=\"font-weight: 400;\">: Any party transacting with a third party will be subject to penalties and must make a record of the incident.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_dau_ra_khi_chua_co_hoa_don_dau_vao_co_bi_phat_khong\"><\/span><b>Is there a penalty for issuing an output invoice without an input invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the provisions of Decree 123\/2020\/ND-CP and related documents, enterprises <\/span><b>unauthorized<\/b><span style=\"font-weight: 400;\"> Issuing an output invoice without a corresponding input invoice. This is considered a violation of the law on the timing of invoice issuance.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consequences and penalties<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Warning penalty<\/b><span style=\"font-weight: 400;\">: Invoicing is not done at the right time but does not lead to late tax payment and has mitigating circumstances.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Fine from 3,000,000 to 5,000,000 VND<\/b><span style=\"font-weight: 400;\">: Invoicing at the wrong time but not leading to late tax payment (except in case of warning).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Fine from 4,000,000 to 8,000,000 VND<\/b><span style=\"font-weight: 400;\">: Invoices are not issued at the correct time as prescribed by law (except in the above cases).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other risks<\/b><span style=\"font-weight: 400;\">: Unable to prove the origin of goods, not legalizing costs, increasing the amount of tax payable, may be subject to tax assessment or collection during inspection.<\/span><\/li>\n<\/ul>\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;\">Declaring input invoices is the right of the enterprise, not a mandatory act.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Affect<\/b><span style=\"font-weight: 400;\">: Enterprises will not be able to deduct input VAT, directly affecting the financial interests of the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Punishment<\/b><span style=\"font-weight: 400;\">: Failure to declare input invoices will not result in direct penalties unless there are signs of fraud or tax evasion. However, businesses must still fully store invoices to avoid penalties for losing invoices or tax evasion.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quan_ly_va_luu_tru_hoa_don_dau_vao_hieu_qua\"><\/span><b>Manage and store input invoices effectively<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Managing and storing input invoices is not only an accounting responsibility, but also helps protect businesses from tax and legal risks. With a clear process + suitable software, you can save a lot of time and effort when looking up or settling taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_kiem_tra_tinh_hop_le_cua_hoa_don_dau_vao\"><\/span><b>How to check the validity of input invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure validity, businesses can check input invoices in the following ways:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Look up on the General Department of Taxation&#039;s invoice lookup page<\/b><span style=\"font-weight: 400;\">: Access the website http:\/\/tracuuhoadon.gdt.gov.vn\/main.html, fill in information such as tax code, invoice symbol, invoice model number, invoice number, authentication code and click search.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use specialized website\/software<\/b><span style=\"font-weight: 400;\">: Software such as iHOADON, MISA meInvoice, E-invoice have the feature of automatically checking the legal validity of electronic invoices.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976152\" aria-describedby=\"caption-attachment-999976152\" style=\"width: 768px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999976152 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-7.jpg\" alt=\"what-is-bizzi-invoice \" width=\"768\" height=\"439\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-7.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-7-300x171.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-7-18x10.jpg 18w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><figcaption id=\"caption-attachment-999976152\" class=\"wp-caption-text\">To ensure validity, businesses can check input invoices on the invoice information lookup website.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_luu_tru_hoa_don_dau_vao_la_gi\"><\/span><b>What are the regulations for storing input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Input invoices must be preserved and stored according to the following regulations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure safety, security, integrity, completeness, and no changes or deviations during storage.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store correctly and for the full period of time as prescribed by accounting law, <\/span><b>minimum 10 years<\/b><span style=\"font-weight: 400;\"> from the date of invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices must be stored electronically, accessible, usable, and have the ability to identify the origin\/time of sending\/receiving.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_phuong_phap_quan_ly_hoa_don_dau_vao_truyen_thong_va_han_che\"><\/span><b>Traditional and limited methods of input invoice management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants often use manual or semi-automated methods to manage input electronic invoices, but they have many limitations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Archive by email<\/b><span style=\"font-weight: 400;\">: Convenient for sorting and searching by sending date and supplier. However, not very professional, there is a risk of data loss when email is locked.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Store on computer hard drive or cloud services (Google Drive, Dropbox)<\/b><span style=\"font-weight: 400;\">: Easy to access and classify. The drawback is the risk of losing data when the computer crashes if not backed up, and the time consuming task of looking up each invoice one by one.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Declaration on Excel<\/b><span style=\"font-weight: 400;\">: Convenient for statistics and lookup. But there is a risk of error in the process of manually entering data from invoices to Excel and from Excel to accounting software.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Print out for storage<\/b><span style=\"font-weight: 400;\">: Helps avoid data loss when managing by email, but costs money in printing, storage, difficult to look up and check validity, still have to be accounted for manually.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Image storage<\/b><span style=\"font-weight: 400;\">: Easy to implement and classify. However, database may be lost if storage device fails, management process is complicated and time consuming for large volume of invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Common disadvantages of manual management<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Takes a long time<\/b><span style=\"font-weight: 400;\">: Manual data entry, classification, management, and checking reduce work efficiency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Difficulty in searching and explaining<\/b><span style=\"font-weight: 400;\">: Distributed data storage makes it difficult to find information when reporting or explaining taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Frequent errors<\/b><span style=\"font-weight: 400;\">: Manual data entry can easily lead to errors in data and information, causing tax penalties.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Decentralized data<\/b><span style=\"font-weight: 400;\">: Leads to fragmented, inconsistent management, difficult for new staff to grasp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Difficult to summarize data for financial reporting<\/b><span style=\"font-weight: 400;\">: Data from many different sources makes checking and synthesizing reports complicated and prone to errors.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_giai_phap_cong_nghe_de_quan_ly_hoa_don_dau_vao\"><\/span><b>Applying technology solutions to manage input invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To optimize the input invoice management process, businesses are increasingly applying specialized software. Bizzi is a comprehensive cost control system and AI assistant for the finance and accounting department in automating the revenue and expenditure process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trusted by medium and large companies in many fields such as PNJ, GS25, MegaMarket, TIKI,... Bizzi provides a strict and modern cost management solution that has been researched and synthesized from the best practices of leading businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Processing, reconciling and managing input invoices (IPA + 3way)<\/b><span style=\"font-weight: 400;\">: Bizzi uses Bizzi Bot with RPA and AI technology to automatically upload, check and reconcile invoices. It automatically reconciles invoices with PO (purchase order) and GR (stock receipt) in real time to detect discrepancies.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976147\" aria-describedby=\"caption-attachment-999976147\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999976147\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1.png\" alt=\"what-is-bizzi-invoice\" width=\"1200\" height=\"723\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1.png 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1-300x181.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1-1024x617.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1-768x463.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1-1536x926.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hoa-don-dau-vao-la-gi-1-18x12.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999976147\" class=\"wp-caption-text\">Bizzi supports automatic 3-way smart reconciliation of Invoices - Orders - Warehouse receipts<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>System helps verify valid suppliers<\/b><span style=\"font-weight: 400;\"> by checking MST, operating status on the tax system. Automatically record and store input invoices with a storage period of 10 years. Warning of risky invoices from suppliers with unusual signs.\u00a0<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976146\" aria-describedby=\"caption-attachment-999976146\" style=\"width: 1027px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999976146\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1.png\" alt=\"what-is-bizzi-invoice\" width=\"1027\" height=\"698\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1.png 1027w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-300x204.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-1024x696.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-768x522.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-hach-toan-chi-phi-tiep-khach-1-18x12.png 18w\" sizes=\"(max-width: 1027px) 100vw, 1027px\" \/><figcaption id=\"caption-attachment-999976146\" class=\"wp-caption-text\">Bizzi bot automatically collects invoices and feeds them into a platform for processing with a visual list display<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provide a separate email address for each business:<\/b><span style=\"font-weight: 400;\"> Suppliers can send electronic invoices directly to the Bizzi system without manual operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Centralized storage \u2013 easy management: <\/b><span style=\"font-weight: 400;\">All electronic invoices are stored centrally on a single platform, with an intuitive list interface that helps users easily look up, track and control invoice status in real time.<\/span><\/li>\n<li><b>Automatically download original invoices from suppliers in PDF format<\/b><span style=\"font-weight: 400;\"> from suppliers, guaranteed <\/span><b>full information<\/b><span style=\"font-weight: 400;\">, include <\/span><b>business logo<\/b><span style=\"font-weight: 400;\">, <\/span><b>digital signature<\/b><span style=\"font-weight: 400;\"> and necessary details.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999976133\" aria-describedby=\"caption-attachment-999976133\" style=\"width: 1248px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999976133 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-chung-tu-ke-toan-la-gi.png\" alt=\"what-is-bizzi-private-accountant\" width=\"1248\" height=\"646\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-chung-tu-ke-toan-la-gi.png 1248w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-chung-tu-ke-toan-la-gi-300x155.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-chung-tu-ke-toan-la-gi-1024x530.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-chung-tu-ke-toan-la-gi-768x398.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/06\/bizzi-chung-tu-ke-toan-la-gi-18x9.png 18w\" sizes=\"(max-width: 1248px) 100vw, 1248px\" \/><figcaption id=\"caption-attachment-999976133\" class=\"wp-caption-text\">Bizzi Bot supports automatic validation of validity, warning of risky invoices<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Extract data suitable for accounting software: <\/b><span style=\"font-weight: 400;\">The system allows exporting invoice data to Excel files in a format optimized for the accounting software that the business is using, helping to reduce data entry time and limit errors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Flexible configuration according to accounting needs: <\/b><span style=\"font-weight: 400;\">Bizzi is designed to be flexibly configured, easily customized according to each business&#039;s accounting processes and ERP system characteristics, ensuring quick deployment and smooth operation.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_khac_ve_hoa_don_dau_vao_la_gi\"><\/span><b>What are other frequently asked questions about input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a summary of some questions related to input invoices:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_co_can_hoa_don_dau_vao_khong\"><\/span><b>Do businesses need input invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Business households are not required to have input invoices in all cases (for example, if there are no sales activities). However, if there are transactions to purchase goods and services, they should have input invoices to record costs, prove the validity of the sales activities, serve as a basis for deducting VAT (if any), and serve as a basis when being inspected and settled by the tax authority.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_duoc_ke_khai_trong_thoi_gian_bao_lau\"><\/span><b>How long is the input invoice declared?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Input invoices need to be stored for a minimum period of time. <\/span><b>10 years<\/b><span style=\"font-weight: 400;\"> from the date of invoice, as prescribed by the law on accounting and invoices. This ensures that businesses can provide documents when necessary for tax inspection, reconciliation or explanation.<\/span><\/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;\">Input invoices, if not managed properly, can cause serious damage to finances, taxes and business reputation, and even lead to criminal liability. Therefore, it is necessary to establish a strict invoice control process and continuously update legal regulations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hopefully through this article, readers will better understand the concept of input invoices, thereby drawing out optimal and effective methods of processing and managing input invoices. To receive advice and try a demo of Bizzi&#039;s solution, click to register here: <\/span><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Input invoices are important financial and accounting documents that help businesses account for costs, deduct taxes and...<\/p>","protected":false},"author":56,"featured_media":999976149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999976145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"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":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976145\/revisions"}],"predecessor-version":[{"id":999980917,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976145\/revisions\/999980917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999976149"}],"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}]}}