{"id":999979302,"date":"2025-12-01T09:54:19","date_gmt":"2025-12-01T02:54:19","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979302"},"modified":"2026-06-08T10:30:10","modified_gmt":"2026-06-08T03:30:10","slug":"air-ticket-invoice","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/","title":{"rendered":"Issuing Airline Ticket Invoices: Regulations, Procedures, and How to Legalize Expenses for Businesses"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Managing and issuing airline ticket invoices seems simple but directly affects the costs, taxes and financial transparency of the business. Small errors such as incorrect tax codes, incorrect information, or late invoice issuance can cause huge losses and tax risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article by Bizzi will reveal to you the solution to manage airline ticket invoices in particular and invoices in general in a strict, standardized way and limit errors that cause impact.<\/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\/air-ticket-invoice\/#Vi_sao_viec_xuat_hoa_don_ve_may_bay_la_quan_trong_trong_doanh_nghiep\" >Why is issuing airline ticket invoices important in business?<\/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\/air-ticket-invoice\/#Vi_du_thuc_te\" >Real life example<\/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\/air-ticket-invoice\/#Ve_may_bay_co_phai_la_hoa_don_GTGT_khong_va_khi_nao_duoc_coi_la_hop_le\" >Are airline tickets VAT invoices and when are they considered valid?<\/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\/air-ticket-invoice\/#Khi_nao_ve_may_bay_duoc_coi_la_chung_tu_hop_le\" >When is an airline ticket considered a valid document?<\/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\/air-ticket-invoice\/#Dieu_kien_de_ve_dien_tu_duoc_coi_la_chung_tu_ke_toan_hop_le\" >Conditions for electronic tickets to be considered valid accounting documents<\/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\/air-ticket-invoice\/#Phan_biet_Ve_dien_tu_%E2%80%93_Hoa_don_dien_tu_%E2%80%93_Chung_tu_hach_toan\" >Distinguish: Electronic ticket - Electronic invoice - Accounting document<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Ai_duoc_phep_xuat_hoa_don_ve_may_bay_va_trach_nhiem_cua_tung_ben\" >Who is allowed to issue airline ticket invoices and what are the responsibilities of each party?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Ai_duoc_phep_xuat_hoa_don_ve_may_bay\" >Who is allowed to issue airline ticket invoices?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Hang_hang_khong\" >1. Airlines<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Dai_ly_ve_may_bay_chinh_thuc_IATAduoc_hang_uy_quyen\" >2. Official airline ticket agent (IATA\/authorized by the airline)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_OTA_Online_Travel_Agency_nen_tang_dat_ve_online\" >3. OTA (Online Travel Agency \/ online booking platform)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Doanh_nghiep_mua_ve\" >4. Ticket purchasing businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#5_Cach_xac_dinh_ai_phai_xuat_hoa_hoa_don_ve_may_bay_trong_tung_truong_hop\" >5. How to determine who must issue an airline ticket invoice in each case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#6_Luu_y_quan_trong_cho_doanh_nghiep_mua_ve_qua_app_Traveloka_Booking_Agoda\" >6. Important notes for businesses buying tickets via apps (Traveloka, Booking, Agoda)<\/a><\/li><\/ul><\/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\/air-ticket-invoice\/#Khi_nao_phai_xuat_hoa_don_ve_may_bay_de_khong_bi_tinh_sai_thoi_han\" >When should I issue an airline ticket invoice to avoid being charged on time?<\/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\/air-ticket-invoice\/#Can_cu_phap_ly_ve_thoi_diem_lap_hoa_don\" >Legal basis for the time of invoice issuance<\/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\/air-ticket-invoice\/#Bang_thoi_han_thuc_te_tung_hang_hang_khong\" >Actual timetable for each airline<\/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\/air-ticket-invoice\/#Rui_ro_khi_xuat_hoa_don_ve_may_bay_muon\" >Risks of late issuance of airline ticket 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\/air-ticket-invoice\/#Khuyen_nghi_cho_doanh_nghiep_ke_toan\" >Recommendations for accounting firms<\/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\/air-ticket-invoice\/#Thue_GTGT_cho_ve_may_bay_tinh_the_nao_va_khi_nao_duoc_khau_tru\" >How is VAT calculated for airline tickets and when is it deductible?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Ve_may_bay_noi_dia_%E2%80%93_Thue_suat_10\" >1. Domestic air tickets \u2013 Tax rate 10%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Ve_may_bay_quoc_te_%E2%80%93_Thue_suat_0\" >2. International air tickets \u2013 Tax rate 0%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Phi_thu_ho_thue_san_bay_phi_an_ninh\" >3. Collection fee (airport tax, security fee)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Ve_noi_chuyen_ve_quoc_te_co_chang_noi_dia\" >4. Connecting tickets, international tickets with domestic flights<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#5_Tai_sao_ke_toan_hay_sai_khi_ke_khai_VAT_cho_ve_may_bay_quoc_te\" >5. Why do accountants often make mistakes when declaring VAT for international air tickets?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Xuat_hoa_don_ve_may_bay_duoc_tinh_vao_chi_phi_hop_ly_khi_nao\" >When is the issuance of an airline ticket invoice considered a reasonable expense?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Chi_phi_phat_sinh_thuc_te\" >1. Actual costs incurred<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Co_hoa_don_chung_tu_hop_phap\" >2. Have legal invoices and documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Thanh_toan_khong_dung_tien_mat_doi_voi_hoa_don_%3E_20_trieu\" >3. Cashless payment for bills &gt; 20 million<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Bang_minh_hoa_4_tinh_huong_hach_toan_chi_phi_ve_may_bay\" >4. Illustrative table of 4 situations for accounting for airline ticket costs\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Bizzi_Travel_Expense_%E2%80%93_Giai_phap_tu_dong_hoa_toan_bo_quy_trinh_dat_%E2%80%93_xuat_ve_may_bay_quan_ly_chi_phi_cong_tac\" >Bizzi Travel &amp; Expense \u2013 Solution to automate the entire process of booking and issuing airline tickets &amp; managing business expenses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Doanh_nghiep_lay_hoa_don_ve_may_bay_o_dau_va_quy_trinh_ra_sao\" >Where do businesses get airline ticket invoices and what is the process?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Cach_lay_hoa_don_dien_tu_tu_tung_hang_hang_khong\" >1. How to get electronic invoices from each airline<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Lay_hoa_don_khi_mua_qua_dai_ly_ve\" >2. Get an invoice when purchasing through a ticket agent<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Lay_hoa_don_khi_mua_qua_OTA_Traveloka_Booking_Agoda_%E2%80%A6\" >3. Get invoice when purchasing via OTA (Traveloka, Booking, Agoda, ...)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Checklist_thong_tin_can_chuan_bi_de_xuat_hoa_don\" >4. Checklist of information needed to prepare for invoice issuance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#5_Tu_dong_hoa_quy_trinh_lay_kiem_tra_hoa_don\" >5. Automate the process of getting &amp; checking invoices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Xu_ly_hoa_don_khi_ve_bi_doi_hoan_huy_hoac_sai_thong_tin\" >Process invoices when tickets are changed, refunded, canceled or have incorrect information<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Khi_doi_ve_%E2%86%92_can_lap_hoa_don_thay_the\" >1. When changing tickets \u2192 need to issue a replacement invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Khi_hoan_ve_%E2%86%92_lap_hoa_don_dieu_chinh\" >2. When refunding tickets \u2192 create an adjustment invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Khi_sai_thong_tin_ten_hanh_khach_MST_email%E2%80%A6\" >3. When the information is incorrect (passenger name, tax code, email...)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Giai_thich_mau_ghi_%E2%80%9Camduong%E2%80%9D_trong_hoa_don_dieu_chinh\" >4. Explanation of the \u201cyin\/yang\u201d recording pattern in the adjustment invoice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Cach_ke_khai_va_hach_toan_chi_phi_ve_may_bay_dung_chuan_ke_toan\" >How to declare and account for airline ticket costs according to accounting standards<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Ke_khai_thue_GTGT_cho_hoa_don_ve_may_bay\" >1. Declaring VAT for airline ticket invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Luu_tru_chung_tu_dung_chuan\" >2. Store documents properly<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Hach_toan_ke_toan_chi_phi_ve_may_bay\" >3. Accounting for air ticket costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Bizzi_ho_tro_tu_dong_hach_toan\" >4. Bizzi supports automatic accounting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Lam_sao_de_tu_dong_hoa_quy_trinh_xuat_hoa_don_ve_may_bay_va_doi_soat\" >How to automate the process of issuing airline ticket invoices and reconciliation?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Tu_dong_thu_thap_hoa_don\" >1. Automatically collect invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Tu_dong_kiem_tra_va_doi_chieu_chung_tu\" >2. Automatically check and compare documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Bizzi_ho_tro_tu_dong_hoa_nhu_the_nao\" >3. How does Bizzi support automation?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#FAQ_%E2%80%93_Cau_hoi_thuong_gap_khi_xuat_hoa_don_ve_may_bay\" >FAQ \u2013 Frequently asked questions when issuing airline ticket invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#1_Co_the_xuat_hoa_don_sau_ngay_bay_khong\" >1. Can I issue an invoice after the flight date?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#2_Gop_nhieu_nguoi_tren_mot_hoa_don_duoc_khong\" >2. Can I combine multiple people on one bill?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#3_Ve_quoc_te_co_VAT_khong\" >3. Are international tickets subject to VAT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#4_Xuat_hoa_don_ve_may_bay_co_can_chu_ky_so_khong\" >4. Is a digital signature required to issue an airline ticket invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#5_Mua_ve_qua_app_nuoc_ngoai_Traveloka_Booking_Agoda_co_duoc_khau_tru_thue_khong\" >5. Is there a tax deduction for buying tickets through foreign apps (Traveloka, Booking, Agoda)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-58\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#6_Lam_sao_kiem_tra_hoa_don_ve_may_bay_hop_le\" >6. How to check if the airline ticket invoice is valid?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-59\" href=\"https:\/\/bizzi.vn\/en\/air-ticket-invoice\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_viec_xuat_hoa_don_ve_may_bay_la_quan_trong_trong_doanh_nghiep\"><\/span><b>Why is issuing airline ticket invoices important in business?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In business, air tickets for business purposes are considered as reasonable and valid expenses if there are full documents according to tax regulations. This is especially important because it is a condition for calculating reasonable expenses and tax deductions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In order for airfare costs to be included in deductible expenses when determining corporate income tax and deducting VAT, businesses are required to have valid invoices, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correct business information: company name, address, correct tax code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue invoices on time as prescribed (within valid time period)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof of business purpose (business decision\/ approval email\/ itinerary)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If not met, the cost will be disqualified \u2014 the business will not be able to calculate the reasonable cost, nor will it be able to deduct VAT, leading to an increase in the amount of tax payable.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te\"><\/span><b>Real life example<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">An accountant booked a domestic business trip flight for an employee. However:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When issuing an invoice, the supplier entered the wrong company tax code.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And late invoice issued nearly 2 months after flight date<\/span><\/li>\n<\/ul>\n<p><strong>Result:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When settling taxes, business trip expenses are completely eliminated.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are not allowed to calculate reasonable expenses, not allowed to deduct taxes, causing losses of tens of millions of dong.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountants spend time explaining and reprocessing documents.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ve_may_bay_co_phai_la_hoa_don_GTGT_khong_va_khi_nao_duoc_coi_la_hop_le\"><\/span><b>Are airline tickets VAT invoices and when are they considered valid?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Not all airline tickets are VAT invoices.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Airline tickets (electronic tickets \/ e-tickets) are not VAT invoices in nature, but only transportation documents \/ proof of service.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To deduct taxes and calculate reasonable expenses, businesses are required to have VAT electronic invoices issued by airlines or legal agents in accordance with regulations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">E-ticket is only part of the document set, not a replacement for invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_ve_may_bay_duoc_coi_la_chung_tu_hop_le\"><\/span><b>When is an airline ticket considered a valid document?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">An electronic airline ticket is considered valid for accounting purposes when accompanied by the following complete set of documents:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Ingredient<\/b><\/td>\n<td><b>Role<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Electronic ticket (E-ticket)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Confirm itinerary, flight date, flyer<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Boarding pass<\/b> <i><span style=\"font-weight: 400;\">(recommended)<\/span><\/i><\/td>\n<td><span style=\"font-weight: 400;\">Proof of service used<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>VAT electronic invoice<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Documents for tax deductions and recording reasonable expenses<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Decision\/Email of assignment<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Proof of work purpose<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Valid payment information<\/b><span style=\"font-weight: 400;\"> (bank transfer\/company card\/personal card with settlement)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of payment in accordance with regulations<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_ve_dien_tu_duoc_coi_la_chung_tu_ke_toan_hop_le\"><\/span><strong>Conditions for electronic tickets to be considered valid accounting documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to accounting &amp; tax regulations, e-tickets are only valid when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Full itinerary information: passenger name, flight route, flight date, booking code, ticket number<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have clear payment information<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Matches the information on the electronic invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices must:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Correct tax code, company name, address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Export on time as prescribed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Belong to a legitimate supplier<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the electronic invoice is missing, VAT will not be deducted and expenses may be excluded when settling.<\/span><\/p>\n<figure id=\"attachment_999979309\" aria-describedby=\"caption-attachment-999979309\" style=\"width: 697px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979309 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-6.png\" alt=\"Airline ticket invoice 6\" width=\"697\" height=\"730\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-6.png 697w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-6-286x300.png 286w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-6-11x12.png 11w\" sizes=\"(max-width: 697px) 100vw, 697px\" \/><figcaption id=\"caption-attachment-999979309\" class=\"wp-caption-text\">Electronic invoice for airline tickets<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_Ve_dien_tu_%E2%80%93_Hoa_don_dien_tu_%E2%80%93_Chung_tu_hach_toan\"><\/span><b>Distinguish: Electronic ticket - Electronic invoice - Accounting document<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">E-tickets, e-invoices and accounting documents differ in their purpose of use and scope of application.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Electronic ticket (E-ticket)<\/b><\/td>\n<td><b>VAT electronic invoice<\/b><\/td>\n<td><b>Accounting documents<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Nature<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Confirm shipping service<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Legal documents recording revenue &amp; taxes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Costing documents<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tax effects<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> No tax deduction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Valid for VAT &amp; CIT deduction<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Proof of expenses<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Have business tax code<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Optional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Obligatory<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes\/No depending on the process<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Export deadline<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Before or immediately after flight date (depending on airline\/agent)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">According to the invoice regulations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">After completing the documents<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Is it cost effective?<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If eligible<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> If the purpose of the work is correct<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Related entities<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Passenger name, itinerary, booking code<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax code, company name, amount, tax, date of export<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Email dispatch, payment, work report<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Airline tickets are not subject to VAT invoices and are only considered valid expenses when accompanied by an electronic invoice with full business information. Missing or incorrect invoices will result in no tax deduction and may be excluded from the tax settlement.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ai_duoc_phep_xuat_hoa_don_ve_may_bay_va_trach_nhiem_cua_tung_ben\"><\/span><b>Who is allowed to issue airline ticket invoices and what are the responsibilities of each party?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Here&#039;s a breakdown of who is allowed to invoice airline tickets and what each party is responsible for \u2014 helping accountants and businesses stay informed to avoid tax and cost risks.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ai_duoc_phep_xuat_hoa_don_ve_may_bay\"><\/span><strong>Who is allowed to issue airline ticket invoices?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The person\/party authorized to issue airline ticket invoices must be a legal and tax-registered service provider. Businesses should clearly understand the responsibilities of each party to avoid having expenses excluded and losing tax deduction rights.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"1_Hang_hang_khong\"><\/span><strong>1. Airlines<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For example: Vietnam Airlines, Vietjet Air, Bamboo Airways, Vietravel Airlines, ANA, Singapore Airlines\u2026<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have the right to issue VAT invoices for air transport services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue invoices directly to customers if purchasing directly on the website\/airline ticket office.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Responsible for invoice content (tax, business information, amount...)<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"2_Dai_ly_ve_may_bay_chinh_thuc_IATAduoc_hang_uy_quyen\"><\/span><strong>2. Official airline ticket agent (IATA\/authorized by the airline)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowed <\/span><b>VAT invoice<\/b><span style=\"font-weight: 400;\"> Airline ticket sales service if valid business registration &amp; tax registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depending on the model:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice <\/span><b>shipping revenue<\/b><span style=\"font-weight: 400;\"> (if fully authorized by the manufacturer)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Or just export <\/span><b>service charge invoice<\/b><span style=\"font-weight: 400;\">, and the shipping bill is issued by the carrier.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"3_OTA_Online_Travel_Agency_nen_tang_dat_ve_online\"><\/span><strong>3. OTA (Online Travel Agency \/ online booking platform)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">For example: Traveloka, Booking, Agoda, Vntrip, Mytour\u2026<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If OTA is only a payment intermediary: the invoice will be issued by the airline or OTA&#039;s partner agent.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If OTA sells and collects money directly: OTA can issue service fee invoices, while the airline issues the tickets.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"4_Doanh_nghiep_mua_ve\"><\/span><strong>4. Ticket purchasing businesses<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No right to issue airline ticket invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only have the right to request the seller to issue a VAT invoice with correct business information.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"5_Cach_xac_dinh_ai_phai_xuat_hoa_hoa_don_ve_may_bay_trong_tung_truong_hop\"><\/span><strong>5. How to determine who must issue an airline ticket invoice in each case<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Airline ticket invoices must be issued by a legal, tax-registered airline or agent\/OTA.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>In case of booking tickets<\/strong><\/td>\n<td><strong>Who issues the airline ticket invoice?<\/strong><\/td>\n<td><strong>Is there a service charge invoice?<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy directly on the company&#039;s website<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Airlines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy at authorized level 1 dealer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Freight forwarding agent or carrier (depending on the mechanism)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There may be<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy from small dealers\/collaborators<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Freight forwarding company<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Agent only charges service fee<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy through OTA like Traveloka<\/span><\/td>\n<td><span style=\"font-weight: 400;\">OTA&#039;s affiliated agency or carrier<\/span><\/td>\n<td><span style=\"font-weight: 400;\">OTA can issue service fee invoices<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy via Booking\/Agoda (foreign)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Often <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> with Vietnamese VAT invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">International payment invoice email available<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy with voucher\/personal card<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoices can still be issued if tax code is provided.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Must make additional internal settlement<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><span class=\"ez-toc-section\" id=\"6_Luu_y_quan_trong_cho_doanh_nghiep_mua_ve_qua_app_Traveloka_Booking_Agoda\"><\/span><strong>6. Important notes for businesses buying tickets via apps (Traveloka, Booking, Agoda)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">To effectively buy tickets via app for businesses, it is necessary to pay attention to <\/span><span style=\"font-weight: 400;\">Information security, thorough checking of passenger and flight information, selection of reputable applications, and establishment of clear booking policies. Businesses should also compare ticket prices from many airlines to optimize costs and take advantage of the airlines&#039; loyalty programs.\u00a0<\/span><\/p>\n<p><strong>Traveloka<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the ticket is sold by the airline through Traveloka \u2192 the airline issues a VAT invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Traveloka only issues service fee invoices (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax code must be requested right from the booking step.<\/span><\/li>\n<\/ul>\n<p><strong>Booking &amp; Agoda<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not a professional airline ticket sales platform, most of them do not support issuing Vietnamese VAT invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide international payment invoice, but not valid for VAT deduction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only use as a deductible expense if:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Proof of work purpose<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Valid payment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No VAT deduction required<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_phai_xuat_hoa_don_ve_may_bay_de_khong_bi_tinh_sai_thoi_han\"><\/span><b>When should I issue an airline ticket invoice to avoid being charged on time?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are details on when to issue airline ticket invoices to avoid miscalculations, along with legal bases and practical notes for businesses.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_ve_thoi_diem_lap_hoa_don\"><\/span><b>Legal basis for the time of invoice issuance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Decree 123\/2020\/ND-CP (issued October 19, 2020, effective July 1, 2022) on invoices and documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article 9 provides for <\/span><b>time of invoice<\/b><span style=\"font-weight: 400;\"> as follows:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">For service provision: \u201cis the time of completion of service provision regardless of whether payment has been received or not\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">In case of collecting money before or during service provision: &quot;the time of invoice issuance is the time of collection&quot; (except for some cases such as only deposit or advance payment).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">For services that arise regularly and require data reconciliation, such as air transport: the time of invoice issuance is the time when data reconciliation between the parties is completed, but <\/span><b>no later than the 7th day of the month following the month in which the service is provided.<\/b><span style=\"font-weight: 400;\"> or no later than 07 days from the end date of the convention period.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, for airline tickets belonging to transportation services, when making invoices, the airline (or agent) must base on the time of service completion\/payment collection or reconciliation completion (if any) to make invoices on time.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_thoi_han_thuc_te_tung_hang_hang_khong\"><\/span><b>Actual timetable for each airline<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below is a table of deadlines that some Vietnamese airlines have recorded according to public information; when purchasing tickets, businesses should pay attention to the deadlines of each airline:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Airlines<\/b><\/td>\n<td><b>Invoice request deadline (according to announcement)<\/b><\/td>\n<td><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vietnam Airlines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">72 hours from the date of completion of ticket purchase &amp; additional services<\/span><a href=\"https:\/\/www.vietnamairlines.com\/vi\/sites\/E-invoice-2020?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">If the deadline is exceeded, the company may refuse to issue an invoice.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bamboo Airways<\/span><\/td>\n<td><span style=\"font-weight: 400;\">~72 hours (according to published information)<\/span><a href=\"https:\/\/ihoadon.vn\/hddt\/hoa-don-ve-may-bay-dien-tu.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">Need to check on the company website for latest authentication<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vietjet Air<\/span><\/td>\n<td><span style=\"font-weight: 400;\">~48-72 hours of practice (according to reference information)<\/span><a href=\"https:\/\/ihoadon.vn\/hddt\/hoa-don-ve-may-bay-dien-tu.html?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/td>\n<td><span style=\"font-weight: 400;\">If booking through an agent, there may be additional times.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> The time limit of \u201c72 hours\u201d, \u201c48-72 hours\u201d is the practice announced by the airline, not a general standard regulation. The law only stipulates \u201cno later than 07 days of the following month\u201d in case of reconciliation. Ticket purchasing businesses need to check the airline\/agent\u2019s own policy.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_khi_xuat_hoa_don_ve_may_bay_muon\"><\/span><b>Risks of late issuance of airline ticket invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses that purchase tickets but have invoices issued late (beyond the airline&#039;s deadline or do not meet the time limit according to Article 9) will be able to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice is rejected by the company or agent \u2192 loss of VAT deduction certificate or loss of deductible expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax authority audit \u2192 airfare expenses may be rejected due to lack of valid invoice at the right time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalties for invoice violations (if the seller issues invoices late\/does not issue invoices) may be imposed according to tax regulations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses will lose the right to deduct VAT, leading to increased costs and heavier taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khuyen_nghi_cho_doanh_nghiep_ke_toan\"><\/span><span style=\"font-weight: 400;\">Recommendations for accounting firms<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When buying airline tickets for business: ask the airline\/agent to issue an invoice. <\/span><b>as soon as possible<\/b><span style=\"font-weight: 400;\">, preferably within the time limit announced by the carrier (e.g. 72 hours) and before the month of service is over.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check information such as: booking code, itinerary, company name, tax code, address to provide to the airline immediately when issuing the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Store airline ticket documents + boarding pass + electronic invoices to prepare for tax audit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If buying tickets through an agent\/OTA, clearly identify who issues the invoice and within what time period to avoid &quot;late issuance&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Follow each airline&#039;s policy updates as actual times may vary.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_cho_ve_may_bay_tinh_the_nao_va_khi_nao_duoc_khau_tru\"><\/span><b>How is VAT calculated for airline tickets and when is it deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Here&#039;s the lowdown on VAT on airline tickets: how it&#039;s calculated and when it&#039;s deductible \u2014 including legal explanations, examples &amp; practical notes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Ve_may_bay_noi_dia_%E2%80%93_Thue_suat_10\"><\/span><b>1. Domestic air tickets \u2013 Tax rate 10%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flights taking off and landing in Vietnam \u2192 VAT 10% applies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue VAT invoice with tax rate 10% on ticket price + service fee + surcharge (if any)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Note: Airport tax, security fee, screening fee, international airport fee... are not taxable \u2192 not included in VAT.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Ve_may_bay_quoc_te_%E2%80%93_Thue_suat_0\"><\/span><b>2. International air tickets \u2013 Tax rate 0%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable to international flights departing from Vietnam to foreign countries<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT 0% according to preferential policy for international transportation services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice will show VAT = 0%<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Example: Ticket Hanoi \u2013 Bangkok: VAT 0%<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Phi_thu_ho_thue_san_bay_phi_an_ninh\"><\/span><b>3. Collection fee (airport tax, security fee)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Belong to the group not subject to VAT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Displayed separately on invoice, VAT not included<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Ve_noi_chuyen_ve_quoc_te_co_chang_noi_dia\"><\/span><b>4. Connecting tickets, international tickets with domestic flights<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Connecting tickets with domestic and international legs purchased by businesses through the app are subject to VAT rate 0% for the entire international journey if they meet the conditions of international transport services, i.e. the international leg is the main part. However, the domestic leg entirely on the same ticket will be subject to tax rate 10%, shown on a separate invoice or clearly divided in the general invoice.\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Case<\/strong><\/td>\n<td><strong>VAT applies<\/strong><\/td>\n<td><strong>Note<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hanoi \u2013 Ho Chi Minh City \u2013 Singapore (one ticket, several tickets)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">For the ultimate purpose of international transport<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hanoi \u2013 Ho Chi Minh City (purchased separately), then Ho Chi Minh City \u2013 Singapore<\/span><\/td>\n<td><span style=\"font-weight: 400;\">HN\u2013HCM: 10% \/ HCM\u2013SIN: 0%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Because they are considered two independent transactions<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Singapore \u2013 Ho Chi Minh City \u2013 Hanoi (international tickets to Vietnam)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">All international journeys should be VAT 0%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"5_Tai_sao_ke_toan_hay_sai_khi_ke_khai_VAT_cho_ve_may_bay_quoc_te\"><\/span><strong>5. Why do accountants often make mistakes when declaring VAT for international air tickets?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants often make mistakes when declaring VAT for international air tickets due to confusion between the 0% tax rate for international transportation services and the 10% tax rate for other related services such as service fees and ticket refund fees. In addition, complex accounting such as determining the validity of documents, processing input and output invoices, and distinguishing between agent commissions and service fees are also causes of errors.\u00a0<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Common mistakes<\/b><\/td>\n<td><b>Reason<\/b><\/td>\n<td><b>Consequence<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Declaring VAT deduction for international tickets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Misconception that all tickets include VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect indicators on the declaration, must be adjusted<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Do not separate the collection fee when accounting.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Combine all to calculate tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Incorrect cost accounting<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Not understanding the rule \u201cone ticket \u2013 one journey\u201d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Combine VAT 10% for domestic leg in international itinerary<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax authorities classify VAT and fine for false declarations.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Don&#039;t know international invoice = VAT 0%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Think the invoice lacks VAT \u2192 request to change the invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Time consuming to process documents<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Xuat_hoa_don_ve_may_bay_duoc_tinh_vao_chi_phi_hop_ly_khi_nao\"><\/span><b>When is the issuance of an airline ticket invoice considered a reasonable expense?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to the provisions of the Law on Corporate Income Tax (CIT) and Circular 78\/2021\/TT-BTC, airfare costs are considered reasonable expenses when meeting 3 conditions at the same time:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Chi_phi_phat_sinh_thuc_te\"><\/span><b>1. Actual costs incurred<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serving the production and business activities of the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have a business trip decision, approval email, work schedule or documents proving the purpose.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Co_hoa_don_chung_tu_hop_phap\"><\/span><b>2. Have legal invoices and documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid electronic invoice or VAT invoice: correct company name, tax code, address.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attached is E-ticket, boarding pass, contract and related documents.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Thanh_toan_khong_dung_tien_mat_doi_voi_hoa_don_%3E_20_trieu\"><\/span><b>3. Cashless payment for bills &gt; 20 million<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer, payment via company card, employee card (with payment and refund table).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No cash payment is allowed if the total value of one payment &gt; 20,000,000 VND (including tax).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Bang_minh_hoa_4_tinh_huong_hach_toan_chi_phi_ve_may_bay\"><\/span><b>4. Illustrative table of 4 situations for accounting for airline ticket costs\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Below are four common situations for accounting for airline ticket costs.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Situation<\/b><\/td>\n<td><b>Invoice terms<\/b><\/td>\n<td><b>Pay<\/b><\/td>\n<td><b>Are corporate income taxes included?<\/b><\/td>\n<td><b>Note the profile<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Buy directly from the manufacturer \/ dealer<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Have a valid e-invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Transfer \/ card<\/span><\/td>\n<td><b>Have<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Need E-ticket + boarding pass<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Buy online website\/app<\/b><\/td>\n<td><span style=\"font-weight: 400;\">The airline or agent\/OTA issues the invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Transfer \/ e-wallet<\/span><\/td>\n<td><b>Have<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Clarify who issues the invoice to avoid late issuance<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Employees buy themselves - businesses pay in advance<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Invoice issued with company name and tax code<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Personal card \u2192 Business refund<\/span><\/td>\n<td><b>Have<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Required: refund regulations + work decision<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Tickets for foreign experts<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Invoice name of company<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bank payment<\/span><\/td>\n<td><b>Have<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Have a labor contract\/service contract<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_Travel_Expense_%E2%80%93_Giai_phap_tu_dong_hoa_toan_bo_quy_trinh_dat_%E2%80%93_xuat_ve_may_bay_quan_ly_chi_phi_cong_tac\"><\/span><b>Bizzi Travel &amp; Expense \u2013 Solution to automate the entire process of booking and issuing airline tickets &amp; managing business expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Managing business travel expenses using Excel, email, or manually collecting them from each employee exposes businesses to many risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missing invoice\/lost document<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wrong tax code, wrong business name<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late invoice issuance (48\u201372 hours overdue) \u2192 loss of deduction rights<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insufficient set of work documents (invoice \u2013 E-ticket \u2013 boarding pass \u2013 work decision)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Disjointed and difficult to control approval process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unable to compare &quot;estimated expenditure - actual expenditure&quot;\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To thoroughly solve these problems, <\/span><b>Bizzi Travel &amp; Expense<\/b><span style=\"font-weight: 400;\"> Provides a comprehensive suite of features that help businesses standardize and automate the entire expense lifecycle \u2013 from booking, approval, receipt to settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi fully supports the T&amp;E process:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Create a job proposal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automated approvals by process &amp; budget<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Book tickets according to business travel policy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically receive invoices from the company\/agent<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reconciliation of E-ticket \u2013 boarding pass \u2013 invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically generate work reports &amp; refund settlement<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2192 A single platform helps businesses manage the entire <\/span><b>Travel &amp; Expense Policy<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<figure id=\"attachment_999979306\" aria-describedby=\"caption-attachment-999979306\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979306 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-4.png\" alt=\"air ticket invoice\" width=\"1024\" height=\"779\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-4.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-4-300x228.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-4-768x584.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-4-16x12.png 16w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979306\" class=\"wp-caption-text\">Bizzi Travel &amp; Expense helps businesses manage the entire spending &amp; travel process in just one platform.<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_lay_hoa_don_ve_may_bay_o_dau_va_quy_trinh_ra_sao\"><\/span><b>Where do businesses get airline ticket invoices and what is the process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Airline ticket invoices are important documents for businesses to account for expenses and deduct VAT. However, many accountants are still confused when they need to get invoices from airlines, agents or OTA platforms. Below are detailed instructions to help businesses proactively get the correct - sufficient - timely.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Cach_lay_hoa_don_dien_tu_tu_tung_hang_hang_khong\"><\/span><b>1. How to get electronic invoices from each airline<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Vietnam Airlines<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices can be obtained on the website or via email.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Required information: Business tax code, reservation number (PNR), invoice email, flight itinerary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Note: Invoice is generated after payment is completed.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999979307\" aria-describedby=\"caption-attachment-999979307\" style=\"width: 1000px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979307 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-5.png\" alt=\"air ticket invoice\" width=\"1000\" height=\"632\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-5.png 1000w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-5-300x190.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-5-768x485.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-5-18x12.png 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><figcaption id=\"caption-attachment-999979307\" class=\"wp-caption-text\">How to get electronic invoice from Vietnam Airlines<\/figcaption><\/figure>\n<p><strong>\u00a0Vietjet Air<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201cInvoice\u201d section on Vietjet website.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice request deadline: 48 hours from payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Only support one-time invoice issuance \u2192 wrong tax code must be canceled and re-issued according to separate process.<\/span><\/li>\n<\/ul>\n<p><strong>Bamboo Airways<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Online invoicing portal on Bamboo website.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deadline: within 72 hours of ticket purchase completion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You need to enter the email used for payment and the business tax code.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999979304\" aria-describedby=\"caption-attachment-999979304\" style=\"width: 458px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979304 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-2.png\" alt=\"air ticket invoice\" width=\"458\" height=\"282\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-2.png 458w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-2-300x185.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-2-18x12.png 18w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/><figcaption id=\"caption-attachment-999979304\" class=\"wp-caption-text\">Businesses proactively get correct, complete and timely airline ticket invoices<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"2_Lay_hoa_don_khi_mua_qua_dai_ly_ve\"><\/span><b>2. Get an invoice when purchasing through a ticket agent<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agents are <\/span><b>authorization to issue invoices<\/b><span style=\"font-weight: 400;\"> and has its own electronic invoice system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When making payment, businesses need to:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Provide full tax code and email information<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Check the correct information on the invoice before declaring.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Even if purchased from an agent, the invoice must still show full itinerary information, ticket code, and passenger information.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Lay_hoa_don_khi_mua_qua_OTA_Traveloka_Booking_Agoda_%E2%80%A6\"><\/span><b>3. Get invoice when purchasing via OTA (Traveloka, Booking, Agoda, ...)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><strong>Situation<\/strong><\/td>\n<td><strong>Who issues the invoice?<\/strong><\/td>\n<td><strong>Note<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">OTA is just an intermediary, the company does the work.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Airlines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Businesses must go to the company gate themselves to get the invoice.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">OTA sells full service packages and collects money directly<\/span><\/td>\n<td><span style=\"font-weight: 400;\">OTA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoice issued by OTA, not airline ticket invoice<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">International tickets paid in foreign currency<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Subject to transaction terms<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Attach payment documents and booking confirmation<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Practical note:<\/b><span style=\"font-weight: 400;\"> Traveloka usually <\/span><b>no VAT invoice for airline tickets<\/b><span style=\"font-weight: 400;\">, accountants must get it themselves at the company based on PNR.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Checklist_thong_tin_can_chuan_bi_de_xuat_hoa_don\"><\/span><strong>4. Checklist of information needed to prepare for invoice issuance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><strong>Information<\/strong><\/td>\n<td><strong>Obligatory?<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Corporate tax code<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2714<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Email to receive invoice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2714<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Reservation Number (PNR) or Ticket Code<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2714<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Full name of the flyer<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2714<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment documents (bank, card)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2714 when total value &gt; 20 million<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Flight itinerary &amp; flight date<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2714<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"5_Tu_dong_hoa_quy_trinh_lay_kiem_tra_hoa_don\"><\/span><b>5. Automate the process of getting &amp; checking invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a business manages many working documents, manual work can easily cause:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lost invoice, missing invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wrong Tax Code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fail to meet invoice deadline \u2192 lose deduction rights<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 <\/span><b>Bizzi Expense<\/b><span style=\"font-weight: 400;\"> support:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically retrieve invoices from emails and attachments<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal standard XML file comparison<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warning of incorrect information (tax code, business name, invoice date)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The solution helps businesses reduce risks, costs, and time for document control.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xu_ly_hoa_don_khi_ve_bi_doi_hoan_huy_hoac_sai_thong_tin\"><\/span><b>Process invoices when tickets are changed, refunded, canceled or have incorrect information<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">During the course of work, flight changes, ticket refunds, or changes to booking information occur frequently. Accountants need to understand how to properly process invoices to avoid expense exclusions or incorrect tax declarations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Khi_doi_ve_%E2%86%92_can_lap_hoa_don_thay_the\"><\/span><b>1. When changing tickets \u2192 need to issue a replacement invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In case of changing itinerary, flight date, ticket class... but <\/span><b>still use flight service<\/b><span style=\"font-weight: 400;\">, the company or agent will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue replacement airline ticket invoices (new invoices replace all old invoices)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Old invoices will be <\/span><b>no longer valid<\/b><span style=\"font-weight: 400;\"> but still have to store<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">The replacement invoice content must clearly state:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice number and symbol replaced<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New value of ticket after exchange<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Khi_hoan_ve_%E2%86%92_lap_hoa_don_dieu_chinh\"><\/span><b>2. When refunding tickets \u2192 create an adjustment invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the passenger does not use the service and is refunded:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enterprises receive adjusted invoices (recorded) or refund adjustment records<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The adjusted value can be completely negative or partially negative (after deducting penalty fees).<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Note:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pursuant to Circular 78\/2021 &amp; Decree 123\/2020: refunding tickets cannot cancel the original invoice if declared \u2192 must be adjusted.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Khi_sai_thong_tin_ten_hanh_khach_MST_email%E2%80%A6\"><\/span><b>3. When the information is incorrect (passenger name, tax code, email...)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Changing the content does not change the value of money<\/b><span style=\"font-weight: 400;\"> \u2192 use <\/span><b>additional adjustment invoice<\/b><span style=\"font-weight: 400;\"> (information)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Change value<\/b><span style=\"font-weight: 400;\"> \u2192 invoice adjustment increase\/decrease accordingly<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Wrong MST is a serious error and often results in cost exclusion if not corrected promptly.<\/span><\/i><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Giai_thich_mau_ghi_%E2%80%9Camduong%E2%80%9D_trong_hoa_don_dieu_chinh\"><\/span><b>4. Explanation of the \u201cyin\/yang\u201d recording pattern in the adjustment invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><strong>Invoice type<\/strong><\/td>\n<td><strong>Value sign<\/strong><\/td>\n<td><strong>Applicable cases<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Adjustment down<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Minus (-)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Refund tickets, reduce service value<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Adjust up<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Positive (+)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Differences arise when changing tickets<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Adjust information<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No yin\/yang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Change name, tax code, itinerary without changing price<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"> When declaring taxes, accountants must enter negative values to <\/span><b>offset in the period of occurrence<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ticket purchased 3,000,000 \u2192 fully \u2192 adjusted invoice recorded <\/span><b>-3,000,000<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ticket exchange fee increased by 500,000 \u2192 adjusted invoice recorded <\/span><b>+500,000<\/b><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_ke_khai_va_hach_toan_chi_phi_ve_may_bay_dung_chuan_ke_toan\"><\/span><b>How to declare and account for airline ticket costs according to accounting standards<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Airline ticket costs are a regular expense in businesses, especially in sales activities, internal work, training, and working with partners. In order for costs to be calculated properly and VAT deducted properly, accountants need to follow the correct declaration and accounting procedures.<\/span><\/p>\n<figure id=\"attachment_999979305\" aria-describedby=\"caption-attachment-999979305\" style=\"width: 993px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979305 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-3.png\" alt=\"air ticket invoice\" width=\"993\" height=\"464\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-3.png 993w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-3-300x140.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-3-768x359.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/xuat-hoa-don-ve-may-bay-3-18x8.png 18w\" sizes=\"(max-width: 993px) 100vw, 993px\" \/><figcaption id=\"caption-attachment-999979305\" class=\"wp-caption-text\">It is necessary to declare and account for air ticket costs according to accounting standards.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"1_Ke_khai_thue_GTGT_cho_hoa_don_ve_may_bay\"><\/span><b>1. Declaring VAT for airline ticket invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Only applicable for domestic tickets with VAT 10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Declare in the index:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23] \u2013 Goods and services purchased during the period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[25] \u2013 Deductible VAT<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">International tickets (VAT 0%) \u2192 include in item [26] \u2013 Purchased services are not deductible<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Luu_tru_chung_tu_dung_chuan\"><\/span><b>2. Store documents properly<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses only keep PDF files and are excluded from tax audits because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PDF is not the original invoice<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The original electronic invoice must be an XML file.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Hach_toan_ke_toan_chi_phi_ve_may_bay\"><\/span><b>3. Accounting for air ticket costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Usually use 3 main accounts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debt 642, 641<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debt 133<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are 111\/112\/331<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Bizzi_ho_tro_tu_dong_hach_toan\"><\/span><b>4. Bizzi supports automatic accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If your business uses Bizzi Expense or Bizzi Invoice:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically read and check XML invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify domestic \/ international tickets \/ collection fees<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check work documents - boarding pass - refund<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically generate accounting entries via API to ERP (SAP, Oracle, Bravo, Fast, Misa...)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Reduce 80% data entry time \u2013 limit VAT declaration errors<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lam_sao_de_tu_dong_hoa_quy_trinh_xuat_hoa_don_ve_may_bay_va_doi_soat\"><\/span><b>How to automate the process of issuing airline ticket invoices and reconciliation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For businesses with high frequency of work, manually collecting, storing, comparing and accounting for airline ticket invoices is time-consuming and prone to errors. Automating the process is a solution to help reduce tax risks, ensure the validity of documents and save operating costs.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>The suggested procedure is as follows:<\/b><\/li>\n<\/ul>\n<p><b><i>Booking tickets \u2192 Receive ticket &amp; invoice emails \u2192 System automatically collects &amp; reads XML data<\/i><\/b><\/p>\n<p><b><i>\u2192 Check validity &amp; error warning \u2192 Compare with work information<\/i><\/b><\/p>\n<p><b><i>\u2192 Automatically generate accounting entries \u2192 Synchronize with accounting software \/ ERP<\/i><\/b><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tu_dong_thu_thap_hoa_don\"><\/span><span style=\"font-weight: 400;\">first. <\/span><b>Automatically collect invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scan emails by domain or keyword (PNR, e-ticket, invoice\u2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically download XML &amp; PDF invoices and categorize by flight\/employee\/cost center<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support pulling invoices from sources: <\/span><b>Vietnam Airlines \u2013 Vietjet \u2013 Bamboo \u2013 Agent \u2013 OTA<\/b><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Tu_dong_kiem_tra_va_doi_chieu_chung_tu\"><\/span><strong>2. Automatically check and compare documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Self-verification system:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Checklist<\/b><\/td>\n<td><b>Authentic content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Invoice validity<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Correct format N\u0110123 \u2013 TT78<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Business Tax Code<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Compare national MST DB<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cash value &amp; VAT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Price deviation detection<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Boarding pass<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Matching ticket usage<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Work decision &amp; refund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Employee Matching \u2013 Trip<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Alert yourself when:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Near expiration date 48h\/72h invoice issuance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wrong Tax Code<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International tickets incorrectly declared VAT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Missing boarding pass<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Bizzi_ho_tro_tu_dong_hoa_nhu_the_nao\"><\/span><b>3. How does Bizzi support automation?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically get invoices from email<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check \u2013 invoice \u2013 boarding pass \u2013 refund<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the adjustment \/ replacement \/ refund invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generate automatic accounting entries for ERP transfer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice deadline warning 48\u201372 hours<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices are stored in a single place with an intuitive display list for easy management and access.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi provides solutions to help businesses avoid tax deductions and audit risks<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Cau_hoi_thuong_gap_khi_xuat_hoa_don_ve_may_bay\"><\/span><b>FAQ \u2013 Frequently asked questions when issuing airline ticket invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Co_the_xuat_hoa_don_sau_ngay_bay_khong\"><\/span><b>1. Can I issue an invoice after the flight date?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, but must be within the time limit allowed by the company\/agent and comply with Article 9 of Decree 123\/2020\/ND-CP: The time to issue an invoice is when the service is completed or when the payment is collected.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Actual duration:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Company<\/b><\/td>\n<td><b>Time required for invoice issuance<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vietnam Airlines<\/span><\/td>\n<td><span style=\"font-weight: 400;\">72 hours<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bamboo Airways<\/span><\/td>\n<td><span style=\"font-weight: 400;\">72 hours<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vietjet Air<\/span><\/td>\n<td><span style=\"font-weight: 400;\">48 hours<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">If the above deadline is exceeded, the invoice cannot be re-issued, resulting in non-deduction and expense rejection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Gop_nhieu_nguoi_tren_mot_hoa_don_duoc_khong\"><\/span><b>2. Can I combine multiple people on one bill?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. Businesses can. <\/span><b>combine multiple passengers into one bill<\/b><span style=\"font-weight: 400;\"> if placed in the same <\/span><b>a reservation number (PNR)<\/b><span style=\"font-weight: 400;\"> and joint payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Must write the correct name of each passenger<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The description section clearly states the itinerary \u2013 flight number \u2013 flight date.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Ve_quoc_te_co_VAT_khong\"><\/span><b>3. Are international tickets subject to VAT?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">International ticket VAT = 0%<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Collection fee (airport tax \/ airport security fee)<span style=\"font-weight: 400;\">: <\/span>tax-free<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International tickets with connecting domestic flights are still valid. <\/span>Apply 0% for the whole trip<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Many accountants declare VAT incorrectly, leading to incorrect VAT declarations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Xuat_hoa_don_ve_may_bay_co_can_chu_ky_so_khong\"><\/span><b>4. Is a digital signature required to issue an airline ticket invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to the regulations on electronic invoices under Decree 123, invoices issued by airlines\/agents have been digitally signed directly on the XML file, without the need to print and sign additional stamps.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">PDF is just a representation, XML is the original invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Mua_ve_qua_app_nuoc_ngoai_Traveloka_Booking_Agoda_co_duoc_khau_tru_thue_khong\"><\/span><b>5. Is there a tax deduction for buying tickets through foreign apps (Traveloka, Booking, Agoda)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VAT can only be deducted when the app\/agent issues a valid VAT invoice in Vietnam (with Vietnamese tax code &amp; XML file). If the invoice is from a foreign organization without a Vietnamese tax code \u2192 VAT cannot be deducted and expenses can only be calculated if proven to serve production and business purposes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Lam_sao_kiem_tra_hoa_don_ve_may_bay_hop_le\"><\/span><b>6. How to check if the airline ticket invoice is valid?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Checklist:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a standard XML file N\u0110 123<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The MST is correct and exists in the tax system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice status is still valid (not adjusted \/ canceled)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correct VAT (10% domestic \/ 0% international \/ no collection fee)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Match booking \u2013 itinerary \u2013 boarding pass \u2013 payment<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi supports automatic checking of XML invoices, warnings of incorrect MST, incorrect VAT, late export, and missing documents.<\/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;\">Airline ticket invoices seem simple, but in fact, they are one of the groups of documents that are most likely to be wrong, missing, and rejected during tax audits. Understanding the regulations on invoice issuance time, valid conditions, and how to handle exchange, refund, and cancellation situations is a must for every business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the context of businesses having many business trips, many ticket booking sources and large volume of invoices, <\/span><b>Automate the process of getting - checking - reconciling airline ticket invoices<\/b><span style=\"font-weight: 400;\"> not only helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize errors &amp; fraud risks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure complete and correct set of valid documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase tax compliance \u2013 audit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significantly saves processing time for accounting<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">but also helps businesses control their operating budgets better and operate their finances more transparently.<\/span><\/p>\n<p><b><i>Applying automated solutions like Bizzi Travel &amp; Expense is an inevitable step to standardize expense management and protect tax benefits for businesses. Register here to receive advice from experts on expense management solutions specifically for your business! <\/i><\/b><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><b><i>https:\/\/bizzi.vn\/dat-lich-demo\/<\/i><\/b><\/a><i><\/i><\/p>","protected":false},"excerpt":{"rendered":"<p>Managing and issuing airline ticket invoices seems simple but directly affects costs, taxes and transparency.<\/p>","protected":false},"author":56,"featured_media":999979308,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[372],"tags":[],"class_list":["post-999979302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979302","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=999979302"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979302\/revisions"}],"predecessor-version":[{"id":999979310,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979302\/revisions\/999979310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979308"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}