{"id":999979396,"date":"2025-12-09T11:49:25","date_gmt":"2025-12-09T04:49:25","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979396"},"modified":"2026-06-09T13:51:56","modified_gmt":"2026-06-09T06:51:56","slug":"how-to-process-input-invoices-after-output-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/","title":{"rendered":"How to handle input invoices after output invoices (Tax Standards - Cost Standards - Document Standards)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Properly handling input invoices after output invoices brings many important benefits to businesses, both in terms of tax, accounting and operations. This not only protects VAT deduction rights, optimizes costs, reports transparently and stabilizes cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article by Bizzi, learn how to handle input invoices issued after output invoices to ensure compliance with current laws.<\/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\/how-to-process-input-invoices-after-output-invoices\/#Hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra_la_gi_Khai_niem_%E2%80%93_Tinh_huong_%E2%80%93_Rui_ro\" >What is an input invoice issued after an output invoice? (Concept \u2013 Situation \u2013 Risk)<\/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\/how-to-process-input-invoices-after-output-invoices\/#1_Khai_niem_de_hieu\" >1. Easy to understand concept<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Tai_sao_xay_ra_tinh_trang_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\" >2. Why does the input invoice come after the output invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#3_Rui_ro_tiem_an\" >3. Potential risks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#Quy_dinh_Phap_ly_ve_thoi_diem_lap_hoa_don_ND_123_%E2%80%93_TT_219_%E2%80%93_TT_79\" >Legal regulations on the time of invoice issuance (Decree 123 - Circular 219 - Circular 79)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#1_Thoi_diem_lap_hoa_don_bat_buoc\" >1. Invoice time (required)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Sai_thoi_diem_vi_pham_hanh_chinh\" >2. Wrong timing = administrative violation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#3_Thue_xem_xet_the_nao\" >3. How is tax considered?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#5_tinh_huong_thuong_gap_va_cach_xu_ly_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\" >5 common situations and how to handle input invoices issued after output invoices\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#1_Dau_vao_den_tre_nhung_cung_ky_thue\" >1. Input arrives late but at the same tax period<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Dau_vao_chuyen_sang_ky_sau_thangquy_sau\" >2. Input carried forward to next period (next month\/quarter)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#3_Hoa_don_den_tre_do_vendor\" >3. Late invoice due to vendor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#4_Dau_ra_da_ke_khai_%E2%80%93_dau_vao_chua_co\" >4. Declared output \u2013 unclaimed input<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#5_Xuat_hoa_don_dau_vao_sau_3%E2%80%936_thang\" >5. Issue input invoices after 3\u20136 months<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#Huong_dan_xu_ly_Thue_GTGT_khi_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\" >Instructions for handling VAT when input invoices are issued after output invoices\u00a0<\/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\/how-to-process-input-invoices-after-output-invoices\/#1_Dieu_kien_de_duoc_khau_tru_VAT\" >1. Conditions for VAT deduction<\/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\/how-to-process-input-invoices-after-output-invoices\/#2_Ke_khai_bo_sung_mau_01KHBS_khi_sai_ky\" >2. Additional declaration form 01\/KHBS when the period is incorrect<\/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\/how-to-process-input-invoices-after-output-invoices\/#3_Truong_hop_khong_duoc_khau_tru\" >3. Cases where deductions are not allowed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#Hach_toan_ke_toan_khi_hoa_don_dau_vao_den_tre\" >Accounting when input invoices arrive late\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#1_Nhap_kho_truoc_%E2%80%93_khong_co_hoa_don\" >1. Pre-stock \u2013 no invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Nhan_hoa_don_thuc_te\" >2. Receive the actual invoice<\/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\/how-to-process-input-invoices-after-output-invoices\/#3_Treo_cong_no_vendor\" >3. Vendor debt suspension<\/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\/how-to-process-input-invoices-after-output-invoices\/#4_Dieu_chinh_chenh_lech\" >4. Adjust the difference<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#Cac_loi_thuong_gap_khi_hoa_don_den_tre_va_cach_tranh_bi_phat\" >Common mistakes when invoices are late and how to avoid penalties\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#1_Vendor_xuat_hoa_don_sai_thoi_diem\" >1. Vendor issues invoice at wrong time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Xuat_dau_ra_khi_chua_nhap_kho\" >2. Export output before entering into warehouse<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#3_Bo_sot_hoa_don_dau_vao\" >3. Missing input invoices<\/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\/how-to-process-input-invoices-after-output-invoices\/#4_Luu_chung_tu_thieu\" >4. Save missing 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\/how-to-process-input-invoices-after-output-invoices\/#5_Khong_doi_chieu_cong_no_dung_han\" >5. Not reconciling debts on time<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#Cach_phong_ngua_hoa_don_den_tre_voi_tu_dong_hoa_Bizzi_IPA_3Way_Matching\" >How to prevent late invoices with automation (Bizzi IPA + 3Way Matching)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#1_Tu_dong_nhan_hoa_don_ngay_khi_vendor_xuat\" >1. Automatically receive invoice as soon as vendor issues<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Doi_chieu_PO_%E2%80%93_GRN_%E2%80%93_Invoice_tu_dong\" >2. Automatic PO \u2013 GRN \u2013 Invoice reconciliation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#3_Kiem_tra_tinh_hop_le_hoa_don_va_nha_cung_cap\" >3. Check the validity of invoices and suppliers<\/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\/how-to-process-input-invoices-after-output-invoices\/#4_Han_che_am_kho_%E2%86%92_han_che_xuat_dau_ra_sai\" >4. Limit stock sound \u2192 limit incorrect output<\/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\/how-to-process-input-invoices-after-output-invoices\/#5_Dong_bo_du_lieu_voi_ERPKe_toan\" >5. Synchronize data with ERP\/Accounting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#FAQ_%E2%80%93_Nhung_cau_hoi_nguoi_dung_tim_nhieu_nhat_ve_cach_xu_ly_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\" >FAQ \u2013 Most searched user questions about how to handle input invoices issued after output invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#1_Hoa_don_dau_vao_den_tre_co_duoc_khau_tru_VAT_khong\" >1. Are late input invoices subject to VAT deduction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#2_Co_bi_phat_khong\" >2. Is there a penalty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#3_Duoc_khau_tru_VAT_trong_thoi_gian_bao_lau\" >3. How long is VAT deductible?<\/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\/how-to-process-input-invoices-after-output-invoices\/#4_Xuat_hoa_don_dau_ra_khi_chua_nhap_kho_co_vi_pham_khong\" >4. Is it a violation to issue an output invoice before it is in stock?<\/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\/how-to-process-input-invoices-after-output-invoices\/#5_Hoa_don_dau_vao_den_sau_3%E2%80%936_thang_co_van_de_gi_khong\" >5. Is there any problem with input invoices coming after 3-6 months?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/how-to-process-input-invoices-after-output-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra_la_gi_Khai_niem_%E2%80%93_Tinh_huong_%E2%80%93_Rui_ro\"><\/span><b>What is an input invoice issued after an output invoice? (Concept \u2013 Situation \u2013 Risk)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding the nature helps find out how to handle input invoices after output invoices more accurately and easily.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Khai_niem_de_hieu\"><\/span><b>1. Easy to understand concept<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a situation where a business has purchased goods, stored them in the warehouse, sold them to customers, and even issued an output invoice, but the input invoice from the supplier is issued later than the actual transaction time. <\/span><span style=\"font-weight: 400;\">Simply put: The goods have arrived at the warehouse - sold to customers - but the documents (input invoices) have not arrived yet.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Typical example: On March 1, 1,000 products were imported from Vendor, resold to customers on March 3 and issued output invoices. But the supplier did not issue input invoices until March 15.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Tai_sao_xay_ra_tinh_trang_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\"><\/span><b>2. Why does the input invoice come after the output invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The occurrence of such situation is often due to the following reasons:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vendor exports late due to forgetting, waiting for acceptance report, waiting for contract signing, or invoice issuance system error.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The purchasing process lacks time control, there is no deadline for requesting invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no or non-compliance with PO\/GRN (Goods Receipt Note) so the accounting department does not know when to request an invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of information connection between operations - purchasing - accounting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Urgent order, delivery first, documents later (common in F&amp;B, event, retail businesses).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Rui_ro_tiem_an\"><\/span><b>3. Potential risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Finding a way to handle input invoices issued after output invoices is very important because the consequences will affect all parties involved.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Stakeholders<\/b><\/td>\n<td><b>Possible risks<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Vendor<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Can be fined 4-8 million for issuing invoices at the wrong time according to Decree 125\/2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Buyer (Enterprise)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Worry about input VAT and expenses being excluded when settling corporate income tax<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Both sides<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Risk of lost documents, difficulty proving transactions with tax authorities<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Internal management<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Financial statements do not reflect the true situation \u2192 incorrect cost of goods sold and profits<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_999979399\" aria-describedby=\"caption-attachment-999979399\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979399\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3.jpg\" alt=\"how-to-process-invoices-after-output-invoices 4\" width=\"1200\" height=\"675\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-3-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979399\" class=\"wp-caption-text\">Proper handling of input invoices after output invoices brings many important benefits to businesses, in terms of tax, accounting and operations.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_Phap_ly_ve_thoi_diem_lap_hoa_don_ND_123_%E2%80%93_TT_219_%E2%80%93_TT_79\"><\/span><b>Legal regulations on the time of invoice issuance (Decree 123 - Circular 219 - Circular 79)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It is necessary to pay attention to the legal regulations on the time of invoice issuance (Decree 123 - Circular 219 - Circular 78\/79) because it is directly related to tax compliance, risk of administrative fines and VAT deduction rights.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Thoi_diem_lap_hoa_don_bat_buoc\"><\/span><b>1. Invoice time (required)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to <\/span><b>Decree 123\/2020\/ND-CP<\/b><span style=\"font-weight: 400;\">Enterprises must issue invoices at the correct time when the obligation to sell goods or provide services arises:<\/span><\/p>\n<table style=\"width: 78.4391%; height: 220px;\">\n<tbody>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px;\"><b>Transaction type<\/b><\/td>\n<td style=\"height: 55px;\"><b>Invoice time<\/b><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px;\"><span style=\"font-weight: 400;\">Selling goods<\/span><\/td>\n<td style=\"height: 55px;\"><span style=\"font-weight: 400;\">At the time of transferring ownership and right to use goods to the buyer.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px;\"><span style=\"font-weight: 400;\">Providing services<\/span><\/td>\n<td style=\"height: 55px;\"><span style=\"font-weight: 400;\">At the time of completion of service provision, regardless of whether payment has been collected or not.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 55px;\">\n<td style=\"height: 55px;\"><span style=\"font-weight: 400;\">Payment collection service before or during delivery<\/span><\/td>\n<td style=\"height: 55px;\"><span style=\"font-weight: 400;\">Set up when collecting money, except in some special cases.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"2_Sai_thoi_diem_vi_pham_hanh_chinh\"><\/span><b>2. Wrong timing = administrative violation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Decree 125\/2020\/ND-CP on invoice penalties:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Level of violation<\/b><\/td>\n<td><b>Form of punishment<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Wrong timing but does not affect revenue and tax payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Warning<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Invoice at the wrong time as usual<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fine of 4-8 million VND<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deliberate delay to adjust revenue\/cost price\/tax payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">May be prosecuted for tax evasion<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"3_Thue_xem_xet_the_nao\"><\/span><b>3. How is tax considered?<\/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;\">Seller \u2192 will be penalized if invoice is issued late \/ at the wrong time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The buyer \u2192 is still entitled to deduct VAT and calculate corporate income tax expenses, if:<\/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;\">The transaction is real.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Have contract, PO, delivery note, warehouse receipt (GRN), payment documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoices are fully issued before tax settlement time.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Meaning: If the timing is wrong, the seller will be fined, but the buyer will not be automatically disqualified.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_tinh_huong_thuong_gap_va_cach_xu_ly_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\"><\/span><b>5 common situations and how to handle input invoices issued after output invoices\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a summary of some of the most common and frequent cases when there is a time difference between two invoices.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Dau_vao_den_tre_nhung_cung_ky_thue\"><\/span><b>1. Input arrives late but at the same tax period<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The easiest way to handle this is to have the accountant declare VAT normally during the period of occurrence. Just ensure that the contract, GRN, delivery note, warehouse receipt, and payment documents are complete.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Dau_vao_chuyen_sang_ky_sau_thangquy_sau\"><\/span><b>2. Input carried forward to next period (next month\/quarter)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VAT is declared at the time of invoice receipt, according to the new regulation, there is no longer a 6-month limit as before. The most important factor: must prove the transaction is real (documents + procedures + debt reconciliation).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Hoa_don_den_tre_do_vendor\"><\/span><b>3. Late invoice due to vendor<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants record provisional liabilities (temporary import \/ provisional cost price) to ensure correct reporting of data. When the official invoice arrives \u2192 adjust the data according to actual value \u2192 does not affect tax obligations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Dau_ra_da_ke_khai_%E2%80%93_dau_vao_chua_co\"><\/span><b>4. Declared output \u2013 unclaimed input<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a fairly common case: \u201csell first \u2013 buy later\u201d and is completely legal if the business can prove:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real goods (inventory, imported, pre-purchased\u2026)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have a contract\/order<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a delivery receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have cash flow to pay or debt to pay<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tax will consider the nature of the transaction \u2192 if real, will <\/span><b>no cost and no VAT<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Xuat_hoa_don_dau_vao_sau_3%E2%80%936_thang\"><\/span><b>5. Issue input invoices after 3\u20136 months<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">VAT can still be deducted and expenses can be recorded if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real deal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Full administrative documents<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices issued before tax settlement date<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Late shipment by the seller may be subject to administrative penalties, but the buyer&#039;s right to deduction is not affected.<\/span><\/p>\n<figure id=\"attachment_999979401\" aria-describedby=\"caption-attachment-999979401\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979401\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5.jpg\" alt=\"how-to-process-invoices-after-output-invoices 4\" width=\"1200\" height=\"919\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5.jpg 1572w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5-300x230.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5-1024x784.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5-768x588.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5-1536x1176.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-5-16x12.jpg 16w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979401\" class=\"wp-caption-text\">Invoice and goods list<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_xu_ly_Thue_GTGT_khi_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\"><\/span><b>Instructions for handling VAT when input invoices are issued after output invoices\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When input invoices arrive late, VAT handling plays a crucial role, as it directly affects tax deduction rights, eligible expenses, and legal compliance.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Dieu_kien_de_duoc_khau_tru_VAT\"><\/span><b>1. Conditions for VAT deduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Core principles:<\/b><span style=\"font-weight: 400;\"> Tax on economic substance assessment \u2013 if the transaction can be proven to be real, it is still deductible. To be able to deduct input VAT in case of late invoice, the enterprise needs to ensure sufficient <\/span><b>3 groups of conditions<\/b><span style=\"font-weight: 400;\"> as prescribed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Legal and valid invoice<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Electronic invoices must follow the correct form and contain all required content according to Decree 123\/2020.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No errors in tax code, business name, value, tax rate...<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Real transactions \u2013 actual occurrence<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Have <\/span><b>contract<\/b><span style=\"font-weight: 400;\">, <\/span><b>PO<\/b><span style=\"font-weight: 400;\">, <\/span><b>delivery\/acceptance record<\/b><span style=\"font-weight: 400;\">, <\/span><b>GRN<\/b><span style=\"font-weight: 400;\">, <\/span><b>warehouse receipt<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reconcile debt with suppliers.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cashless payment<\/b><span style=\"font-weight: 400;\"> for the bill <\/span><b>from 20 million VND or more<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Bank transfer or payment with valid documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Ke_khai_bo_sung_mau_01KHBS_khi_sai_ky\"><\/span><b>2. Additional declaration form 01\/KHBS when the period is incorrect<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Business <\/span><b>just do KHBS (01\/KHBS)<\/b><span style=\"font-weight: 400;\"> in case:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Previous period declared incorrectly and need to adjust deductible VAT value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Want to adjust the increase or decrease of incorrectly declared deductible VAT.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Practical notes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When making additional declarations, do not adjust the revenue or output VAT of the current period, but adjust the difference in form 01\/KHBS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If you simply receive a late invoice and have not declared it, then you do not need to declare it, just declare it when you receive the invoice.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Truong_hop_khong_duoc_khau_tru\"><\/span><b>3. Cases where deductions are not allowed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Enterprises will be excluded from input VAT if they fall into the following situations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Unable to prove actual transaction<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No delivery documents, no contract, no payment documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Supplier absconded, closed tax code, stopped operations<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Taxes may assess fictitious transactions.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Virtual transactions, buying and selling invoices<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No actual goods or services, no cash flow.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the tax concludes that the transaction is not real, both VAT and corporate income tax expenses need to be excluded.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_ke_toan_khi_hoa_don_dau_vao_den_tre\"><\/span><b>Accounting when input invoices arrive late\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When input invoices arrive late, accountants need to note the following important points to ensure correct accounting, transparency and tax compliance:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Nhap_kho_truoc_%E2%80%93_khong_co_hoa_don\"><\/span><b>1. Pre-stock \u2013 no invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the goods have arrived at the warehouse but the invoice from the supplier has not been received, the accountant records them at the provisional price (price according to contract \/ PO \/ quotation), ensuring correct reflection of inventory and payable debts on the financial report.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit 152\/156 \u2013 Raw materials \/ Goods<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0Credit 331 \u2013 Payable to suppliers<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Nhan_hoa_don_thuc_te\"><\/span><b>2. Receive the actual invoice<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the supplier sends the official invoice, the accountant:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Adjust inventory value<\/b><span style=\"font-weight: 400;\"> at actual price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recording input VAT<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Debit 152\/156 (increase\/decrease according to actual unit price)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit 1331 \u2013 Deductible input VAT<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0Credit 331 \u2013 Payable to suppliers<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Treo_cong_no_vendor\"><\/span><b>3. Vendor debt suspension<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">While waiting for the invoice, the business records the payable portion based on the provisional price \/ contract \/ delivery note, ensuring transparency of debt between the two parties. At the same time, this helps the financial report not to have any errors in payable debt, even though the invoice has not arrived.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Dieu_chinh_chenh_lech\"><\/span><b>4. Adjust the difference<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When the provisional price is different from the actual price on the invoice, the accountant proceeds <\/span><b>adjust up or down<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Case<\/b><\/td>\n<td><b>How to handle the difference<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Price increase compared to provisional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjust <\/span><b>increase in cost of goods \/ costs<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Discount from provisional<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjust <\/span><b>cost reduction \/ cost reduction<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Entry:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit 632 \/ 642 (increased difference)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0Yes 152\/156 (inventory adjustment)<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loi_thuong_gap_khi_hoa_don_den_tre_va_cach_tranh_bi_phat\"><\/span><b>Common mistakes when invoices are late and how to avoid penalties\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Input invoices issued after output invoices often arise from the following reasons:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Vendor_xuat_hoa_don_sai_thoi_diem\"><\/span><b>1. Vendor issues invoice at wrong time<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Most common error<\/b><span style=\"font-weight: 400;\">, often due to late contract signing, waiting for acceptance, or poor coordination process:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Risk:<\/b><span style=\"font-weight: 400;\"> The seller was fined. <\/span><b>4\u20138 million<\/b><span style=\"font-weight: 400;\">, affecting trade relations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to avoid:<\/b><span style=\"font-weight: 400;\"> Set up SLA for invoice issuance time, send automatic reminders, and bind contracts.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Xuat_dau_ra_khi_chua_nhap_kho\"><\/span><b>2. Export output before entering into warehouse<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses sell goods without recording inventory \u2192 <\/span><b>sound warehouse<\/b><span style=\"font-weight: 400;\">, easily assessed by tax authorities as <\/span><b>risk of fraud\/tax evasion<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How to avoid:<\/b><span style=\"font-weight: 400;\"> Standardize the process <\/span><b>PO \u2192 GRN \u2192 Invoice \u2192 Delivery<\/b><span style=\"font-weight: 400;\">, real-time inventory control.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Bo_sot_hoa_don_dau_vao\"><\/span><b>3. Missing input invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not tracking purchase records, not reconciling debts leads to:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Wrong period and wrong cost declaration<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Must do 01\/KHBS, waste time and effort<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">How to avoid: Centralized invoice management, weekly debt checklist, clear division of responsibilities.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Luu_chung_tu_thieu\"><\/span><b>4. Save missing documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Missing contract, GRN, delivery receipt, payment documents \u2192 cannot prove real transaction<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Consequence: VAT and corporate income tax expenses may be excluded.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">How to avoid: Store documents in a set of files (contract \u2013 PO \u2013 GRN \u2013 invoice \u2013 payment \u2013 reconciliation)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Khong_doi_chieu_cong_no_dung_han\"><\/span><b>5. Not reconciling debts on time<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not periodically reconciling with the vendor causes:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Detect late invoices after closing the books \u2192 passive handling, risk of reporting errors<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">How to avoid: Reconcile debts monthly\/quarterly, send a signature comparison table for both parties.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_phong_ngua_hoa_don_den_tre_voi_tu_dong_hoa_Bizzi_IPA_3Way_Matching\"><\/span><b>How to prevent late invoices with automation (Bizzi IPA + 3Way Matching)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Automation not only helps avoid tax risks and errors, but also improves operational efficiency, protects cash flow and provides transparent financial reporting. Here are five benefits of using automated software for invoice management:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tu_dong_nhan_hoa_don_ngay_khi_vendor_xuat\"><\/span><b>1. Automatically receive invoice as soon as vendor issues<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No more risk of receiving invoices late due to human error, the automated Bizzi Bot system will help accountants:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scan \u2013 download \u2013 classify \u2013 read OCR invoices 24\/7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically record invoices into the approval process<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Doi_chieu_PO_%E2%80%93_GRN_%E2%80%93_Invoice_tu_dong\"><\/span><b>2. Automatic PO \u2013 GRN \u2013 Invoice reconciliation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Automatic comparison <\/span><b>order \u2013 receipt \u2013 invoice<\/b><span style=\"font-weight: 400;\"> by row to block the situation <\/span><b>sound warehouse<\/b><span style=\"font-weight: 400;\"> before it happens:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect price deviation, quantity deviation, period deviation immediately<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Warning when selling goods but no input yet<\/b><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Kiem_tra_tinh_hop_le_hoa_don_va_nha_cung_cap\"><\/span><b>3. Check the validity of invoices and suppliers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The automated system protects businesses from the risk of VAT and cost overruns by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify tax code, operating status, tax risks<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect wrongly timed invoices, unusual invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Self-warn and block risky invoices<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Han_che_am_kho_%E2%86%92_han_che_xuat_dau_ra_sai\"><\/span><b>4. Limit stock sound \u2192 limit incorrect output<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Continuous and real-time status monitoring <\/span><b>purchase - import - export <\/b><span style=\"font-weight: 400;\">to reduce the risk of being assessed for fraud by tax authorities.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Get early warning before output is released<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Instant inventory sync<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Dong_bo_du_lieu_voi_ERPKe_toan\"><\/span><b>5. Synchronize data with ERP\/Accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Direct integration with SAP, Oracle, Odoo, Bravo, Misa, Fast\u2026<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid slow manual data entry<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Avoid lost invoices and reporting errors<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Declare and record on time<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Software <\/span><b>End-to-end automation \u2013 no delays \u2013 no missing documents.<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_%E2%80%93_Nhung_cau_hoi_nguoi_dung_tim_nhieu_nhat_ve_cach_xu_ly_hoa_don_dau_vao_xuat_sau_hoa_don_dau_ra\"><\/span><b>FAQ \u2013 Most searched user questions about how to handle input invoices issued after output invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is information related to the topic of the article, providing additional important perspectives.\u00a0\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Hoa_don_dau_vao_den_tre_co_duoc_khau_tru_VAT_khong\"><\/span><strong>1. Are late input invoices subject to VAT deduction?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Have.<\/b><span style=\"font-weight: 400;\"> As long as <\/span><b>real deals<\/b><span style=\"font-weight: 400;\"> and <\/span><b>legal \u2013 valid \u2013 reasonable invoice<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Co_bi_phat_khong\"><\/span><strong>2. Is there a penalty?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Seller<\/b><span style=\"font-weight: 400;\"> Invoices issued at the wrong time will be penalized. <\/span><b>administrative sanctions<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>Buyer<\/b><span style=\"font-weight: 400;\"> no penalty, but <\/span><b>tax risk<\/b><span style=\"font-weight: 400;\"> if the documents are incomplete.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Duoc_khau_tru_VAT_trong_thoi_gian_bao_lau\"><\/span><strong>3. How long is VAT deductible?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Declaration at the invoice receipt period<\/b><span style=\"font-weight: 400;\"> (according to current regulations) <\/span><b>no 6 month limit as before<\/b><span style=\"font-weight: 400;\">).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Xuat_hoa_don_dau_ra_khi_chua_nhap_kho_co_vi_pham_khong\"><\/span><strong>4. Is it a violation to issue an output invoice before it is in stock?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Have.<\/b><span style=\"font-weight: 400;\"> This is behavior. <\/span><b>wrong time<\/b><span style=\"font-weight: 400;\">, easily leading to <\/span><b>sound warehouse<\/b><span style=\"font-weight: 400;\"> \u2192 be considered <\/span><b>tax fraud risk<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Hoa_don_dau_vao_den_sau_3%E2%80%936_thang_co_van_de_gi_khong\"><\/span><strong>5. Is there any problem with input invoices coming after 3-6 months?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>VAT is still deductible if:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Have full documents to prove the transaction<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Invoices issued before tax settlement date<\/li>\n<\/ul>\n<figure id=\"attachment_999979400\" aria-describedby=\"caption-attachment-999979400\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979400\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-4.jpg\" alt=\"how-to-process-invoices-after-output-invoices 4\" width=\"900\" height=\"600\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-4.jpg 900w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-4-300x200.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-4-768x512.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/12\/cach-xu-ly-hoa-don-dau-vao-xuat-sau-hoa-don-dau-ra-4-18x12.jpg 18w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-999979400\" class=\"wp-caption-text\">Bizzi compiles the most frequently asked questions from users about how to handle input invoices issued after output invoices.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understanding how to handle input invoices after output invoices needs to be focused on, however this is not a serious problem if businesses firmly grasp the 3 safety principles:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Proof of transaction authenticity: <\/b><span style=\"font-weight: 400;\">Full guarantee <\/span><b>contract \u2013 delivery note \u2013 warehouse receipt \u2013 payment<\/b><span style=\"font-weight: 400;\"> to demonstrate the nature of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Declare on time \/ fill in the correct form:<\/b><span style=\"font-weight: 400;\"> Late invoices are still acceptable. <\/span><b>VAT deduction<\/b><span style=\"font-weight: 400;\">, just declare at the invoice receiving period, no longer limited by 6 months as before.:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automate controls to eliminate risk:<\/b><span style=\"font-weight: 400;\"> Bizzi IPA + Solution Application <\/span><b>3-Way Matching (PO \u2013 GRN \u2013 Invoice)<\/b><span style=\"font-weight: 400;\"> to avoid missing invoices, warning of risky invoices &amp; automatic reconciliation; No wrong import - export time<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Instead of trying to process input invoices after output invoices have occurred, prevent the above errors by applying automatic control software. Register now <strong><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">here<\/a><\/strong> to experience a demo and receive specialized solution advice specifically for your business!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Properly handling input invoices issued after output invoices brings many important benefits to businesses,...<\/p>","protected":false},"author":56,"featured_media":999979400,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,85,367],"tags":[],"class_list":["post-999979396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-kiem-soat","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979396","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=999979396"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979396\/revisions"}],"predecessor-version":[{"id":999979406,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979396\/revisions\/999979406"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979400"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}