{"id":999979616,"date":"2026-01-11T13:57:39","date_gmt":"2026-01-11T06:57:39","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979616"},"modified":"2026-06-07T16:46:29","modified_gmt":"2026-06-07T09:46:29","slug":"list-of-1500-businesses-at-risk-regarding-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/","title":{"rendered":"List of 1500 businesses at risk regarding invoices and taxes (Update 2026)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A business facing invoice risk doesn&#039;t necessarily mean the invoice will be rejected. Carelessness in verifying partners and archiving documents can lead to negative consequences, even for genuine transactions.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article by Bizzi will provide a list of 1500 businesses at risk from invoice-related issues, and offer solutions on what businesses need to do to avoid these risks.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Doanh_nghiep_rui_ro_ve_hoa_don_la_gi_Vi_sao_phai_tra_cuu_danh_sach_truoc_khi_nhan_hoa_don\" >What are the risks associated with invoices in businesses? Why is it necessary to check the invoice list before receiving an invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Vi_sao_doanh_nghiep_can_quan_tam_toi_rui_ro_ve_hoa_don\" >Why should businesses be concerned about invoice risks?<\/a><\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Cac_danh_sach_doanh_nghiep_rui_ro_ve_hoa_don_dang_duoc_co_quan_thue_cong_bo\" >The tax authorities are publishing lists of businesses at risk regarding invoices.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Danh_sach_doanh_nghiep_mua_ban_hoa_don_rui_ro_cao_ve_thue\" >List of businesses involved in invoice trading, posing a high risk to taxation.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Danh_sach_637_doanh_nghiep_rui_ro_ve_hoa_don_GTGT\" >List of 637 businesses at risk regarding VAT invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Danh_sach_cap_nhat_theo_thoi_gian_khong_co_dinh\" >The list is updated periodically (it is not fixed).<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Lam_sao_biet_doi_tac_cua_minh_co_thuoc_dien_doanh_nghiep_rui_ro_ve_hoa_don\" >How can I tell if my business partner is a high-risk company in terms of invoices?<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#1_Tra_cuu_tren_cac_kenh_chinh_thuc_cua_co_quan_thue\" >1. Check on the official channels of the tax authorities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#2_Nhan_dien_qua_%E2%80%9Cbo_tieu_chi_25_dau_hieu%E2%80%9D_doanh_nghiep_rui_ro_ve_hoa_don\" >2. Identifying businesses with invoice-related risks through a &quot;25-sign criteria&quot;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Nhan_hoa_don_tu_doanh_nghiep_rui_ro_ve_hoa_don_co_duoc_khau_tru_thue_duoc_tinh_chi_phi_khong\" >Receiving invoices from businesses with invoice-related risks: are they tax-deductible and can they be considered expenses?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Nguyen_tac_chung\" >General principles\u00a0<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Hoa_don_phat_sinh_truoc_ngay_doanh_nghiep_bo_tron_bi_ghi_nhan_rui_ro\" >Invoices issued before the date the business absconded\/was identified as a risk.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Hoa_don_phat_sinh_sau_ngay_doanh_nghiep_bi_coi_la_bo_tron_rui_ro\" >Invoices issued after the date the business is deemed to have absconded\/become a risk.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Da_ke_khai_khau_tru_sau_do_moi_nhan_thong_bao_doanh_nghiep_phat_hanh_thuoc_dien_rui_ro\" >The deductions were claimed, but then notification was received that the issuing company was at risk.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Hau_qua_phap_ly_khi_giao_dich_voi_doanh_nghiep_rui_ro_ve_hoa_don\" >Legal consequences of dealing with businesses that have invoice-related risks.<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#1_Hau_qua_ve_thue\" >1. Tax consequences<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#2_Xu_phat_hanh_chinh\" >2. Administrative penalties<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#3_Nguy_co_hinh_su_truong_hop_nghiem_trong\" >3. Criminal risk (serious cases)<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_tu_hoa_don\" >What can businesses do to avoid risks related to invoices?<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Truoc_khi_phat_sinh_giao_dich_moi\" >Before any new transaction occurs<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Voi_cac_hoa_don_da_nhan_tu_doanh_nghiep_rui_ro\" >With invoices already received from risky businesses<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Khi_nhan_thong_bao_hoac_giay_moi_lam_viec_tu_co_quan_thue\" >Upon receiving a notification or invitation to work from the tax authority.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Quy_trinh_kiem_soat_doanh_nghiep_rui_ro_ve_hoa_don\" >Business risk control process for invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Quy_trinh_kiem_soat_noi_bo_co_ban_bat_buoc_phai_co\" >Basic internal control procedures (mandatory)<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Ung_dung_giai_phap_tu_dong\" >Applying automated solutions\u00a0<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#Loi_ich_khi_ket_hop_quy_trinh_cong_nghe\" >Benefits of combining processes and technologies<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Cau_hoi_thuong_gap_ve_doanh_nghiep_gap_rui_ro_ve_hoa_don\" >Frequently Asked Questions about Businesses at Risk of Invoice Issues<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#1_Doanh_nghiep_rui_ro_ve_hoa_don_la_gi\" >1. What are the risks associated with invoices in businesses?<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#2_Lam_sao_biet_nha_cung_cap_co_nam_trong_danh_sach_rui_ro\" >2. How do I know if a supplier is on the risk list?<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#3_Hoa_don_tu_doanh_nghiep_rui_ro_co_duoc_khau_tru_thue_GTGT_khong\" >3. Are invoices from high-risk businesses eligible for VAT deduction?<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#4_Da_ke_khai_hoa_don_roi_nhung_sau_do_nhan_thong_bao_rui_ro_thi_xu_ly_the_nao\" >4. What should I do if I&#039;ve already filed the invoice but then receive a risk notification?<\/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\/list-of-1500-businesses-at-risk-regarding-invoices\/#5_Co_nen_tiep_tuc_giao_dich_voi_doanh_nghiep_bi_liet_ke_rui_ro_khong\" >5. Should you continue doing business with a company that has been listed as risky?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/list-of-1500-businesses-at-risk-regarding-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_rui_ro_ve_hoa_don_la_gi_Vi_sao_phai_tra_cuu_danh_sach_truoc_khi_nhan_hoa_don\"><\/span><b>What are the risks associated with invoices in businesses? Why is it necessary to check the invoice list before receiving an invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Businesses at risk of invoice-related issues are those that have been placed on a warning list by the tax authorities due to signs of non-compliance with invoice and tax obligations, or the potential risk of using illegal invoices.<\/p>\n<p><span style=\"font-weight: 400;\">Billing risks are different from <strong><a href=\"https:\/\/bizzi.vn\/mua-ban-hoa-don-la-gi\/\">purchase and sale invoices<\/a><\/strong>However, it is still enough to cause tax problems for businesses receiving invoices. Therefore, businesses facing invoice-related risks need to understand the nature of the issue to find appropriate solutions and avoid violating current laws.<\/span><\/p>\n<p>Risk assessment does not automatically conclude that a violation has occurred, but it does signal:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Invoices issued by this business need to be closely monitored.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Partner businesses may have their tax rights affected upon receiving the invoice.<\/li>\n<\/ul>\n<p><b>Businesses at risk regarding invoices.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Placed on the tax authority&#039;s watchlist\/warning list.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This could be due to: unusual address changes, long-standing tax debts, inactivity at the registered address, unusual tax declarations, etc.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">It&#039;s not necessarily about buying and selling invoices, but the issued invoices carry a risk of being rejected.<\/li>\n<\/ul>\n<p><b>Businesses that buy and sell invoices<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This involves issuing or purchasing fictitious invoices that do not reflect actual transactions of goods\/services.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This is a violation of tax laws.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The invoice is definitely invalid; the business using it will be subject to back taxes and penalties.<\/li>\n<\/ul>\n<p><b>The business only made procedural errors (it was not classified as high-risk).<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative errors: late submission of reports, incorrect information entry, incorrect declaration, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There were no signs of fraud or tax evasion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the adjustments have been made in accordance with regulations \u2192 <\/span><b>The invoice is still accepted.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_quan_tam_toi_rui_ro_ve_hoa_don\"><\/span><b>Why should businesses be concerned about invoice risks?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Risk of losing tax benefits<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Input invoices from high-risk businesses may include:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">VAT not deductible<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Increased likelihood of being inspected or audited.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Invoice records from high-risk businesses often suffer from:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Request for explanation<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Reviewing documents, contracts, payments, and shipping.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>The risk of collateral damage even if the transaction is genuine.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Businesses buy genuine goods and make genuine payments.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">But even if the partner is rated as high risk, the business still:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">It takes time to explain.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Under pressure to collect outstanding taxes and adjust accounting records.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Impact on cash flow and reputation<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999979630\" aria-describedby=\"caption-attachment-999979630\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979630\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don.png\" alt=\"list-of-1500-businesses-at-risk-regarding-invoices\" width=\"1200\" height=\"698\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don.png 1641w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-300x174.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-1024x595.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-768x446.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-1536x893.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-18x10.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979630\" class=\"wp-caption-text\">Distinguishing between the easily confused concepts of invoice risk business<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cac_danh_sach_doanh_nghiep_rui_ro_ve_hoa_don_dang_duoc_co_quan_thue_cong_bo\"><\/span><b>The tax authorities are publishing lists of businesses at risk regarding invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Currently, tax authorities and other relevant agencies have published several lists to assist accountants in searching and controlling invoices, including:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_sach_doanh_nghiep_mua_ban_hoa_don_rui_ro_cao_ve_thue\"><\/span><b>List of businesses involved in invoice trading, posing a high risk to taxation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This includes businesses identified as engaging in illegal invoice trading or posing a high risk according to tax assessments. Businesses in this group are at risk of issuing illegal invoices.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/113-cong-ty-ban-trai-phep-hoa-don.docx\"><strong>113 businesses<\/strong><\/a> Selling invoices illegally as per the official document. <\/span><b>3385\/TCT-TTKT<\/b><span style=\"font-weight: 400;\"> August 1, 2024 \u2013 General Department of Taxation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List <\/span><a href=\"https:\/\/cand.com.vn\/Ban-tin-113\/lap-168-cong-ty-ma-de-mua-ban-trai-phep-hoa-don-i747572\/\" rel=\"nofollow noopener\" target=\"_blank\"><b>168 &quot;ghost&quot; companies<\/b><\/a><span style=\"font-weight: 400;\"> Serving the buying and selling of invoices (updating continuously).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List <\/span><b>Businesses that absconded in 2024<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_sach_637_doanh_nghiep_rui_ro_ve_hoa_don_GTGT\"><\/span><b>List of 637 businesses at risk regarding VAT invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The summary includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><i><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/1798_TCT_danhsachcongtyruirovehoadon_2023.xlsx\">524 businesses<\/a> invoice risk<\/i><\/b><span style=\"font-weight: 400;\"> According to Official Letter 1798\/TCT-TTKT (05\/2023);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/113-cong-ty-ban-trai-phep-hoa-don-1.docx\">113 businesses<\/a> selling invoices illegally<\/b><span style=\"font-weight: 400;\"> According to Official Letter 3385\/TCT-TTKT (08\/2024).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is a list commonly used by tax authorities to review and control the risks associated with invoice usage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Danh_sach_cap_nhat_theo_thoi_gian_khong_co_dinh\"><\/span><b>The list is updated periodically (it is not fixed).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In addition to the aforementioned list of 637 businesses, tax authorities, police, and other relevant agencies may continuously issue new documents to supplement the list of businesses with invoice-related risks based on actual data (for example, multiple small groups of 30-300 businesses in each document, categorized by locality).<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/2024-10-17-633-CV-CSKT-D3-CA-Nam-Dinh-xac-minh-nguon-goc-hang-hoa.xlsx\">31 businesses<\/a> according to the Official Letter <\/span><b>633\/CV-CSKT(D3)<\/b><span style=\"font-weight: 400;\"> October 17, 2024 \u2013 Nam Dinh Police Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/2024-10-31-24903-VPCQCSDT-D-3-CA-TP.HCM-305-Cty-Ma.xlsx\">305 businesses<\/a> according to the Official Letter <\/span><b>24903\/VPCQCS\u0110T-\u01103<\/b><span style=\"font-weight: 400;\"> October 31, 2024 \u2013 Ho Chi Minh City Police Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-185-cong-ty-mua-ban-trai-phep-hoa-don.xlsx\">185 businesses<\/a> The Nghi Son Police (Thanh Hoa province) announced the buying and selling of invoices on September 30, 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/1798_TCT_danhsachcongtyruirovehoadon_2023-2.xlsx\">66 businesses<\/a> according to the Official Letter <\/span><b>5108\/CTTBI-TTKTI<\/b><span style=\"font-weight: 400;\"> September 16, 2024 \u2013 Thai Binh Provincial Tax Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List as per Official Document <\/span><b>8237\/CTTPHCM-TTKT2<\/b><span style=\"font-weight: 400;\"> August 20, 2024 \u2013 Ho Chi Minh City Tax Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/1498-doanh-nghiep-rui-ro-ve-hoa-don-1.xlsx\">1,498 businesses<\/a> Invoice risks in Phu Tho province in 2023.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/rui-ro.pdf\">742 businesses<\/a> Tax and invoice risks as per the Official Letter. <\/span><b>3379\/CCT-KT2<\/b><span style=\"font-weight: 400;\"> \u2013 Tax Department of Thu Dau Mot City.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official document <\/span><b>2731\/VPCQCS\u0110T<\/b><span style=\"font-weight: 400;\"> September 30, 2025 regarding <\/span><b><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-cv-2731.xlsx\">237 businesses<\/a> no production or business activities<\/b><span style=\"font-weight: 400;\">, of which 225 businesses are registered with their headquarters in Ho Chi Minh City.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Lam_sao_biet_doi_tac_cua_minh_co_thuoc_dien_doanh_nghiep_rui_ro_ve_hoa_don\"><\/span><b>How can I tell if my business partner is a high-risk company in terms of invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To determine whether a business has an invoice risk, accountants should not rely solely on intuition, but should combine formal research with an assessment of actual risk indicators.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tra_cuu_tren_cac_kenh_chinh_thuc_cua_co_quan_thue\"><\/span><b>1. Check on the official channels of the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the step <\/span><b>obligatory<\/b><span style=\"font-weight: 400;\"> before receiving input invoices.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0Channels to check:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>General Department of Taxation Portal<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Check the business&#039;s operational status (active, temporarily suspended, abandoned address, subject to enforcement action, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>List of businesses at risk regarding invoices, published by the tax authorities.<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> This includes lists of businesses involved in buying and selling invoices, and businesses with high risk regarding VAT invoices (for example, group 524\/637 businesses).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Notices and warning letters from the local Tax Department.<\/b><span style=\"font-weight: 400;\"> (if any).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Important Note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk list <\/span><b>Updated periodically<\/b><span style=\"font-weight: 400;\">, not fixed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A business <\/span><b>There may not be a violation at the time of the transaction.<\/b><span style=\"font-weight: 400;\">but were still classified as high-risk due to other unusual signs.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, <\/span><b>Look up the information at the time the invoice is received.<\/b><span style=\"font-weight: 400;\"> is extremely necessary.<\/span><\/p>\n<figure id=\"attachment_999979631\" aria-describedby=\"caption-attachment-999979631\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979631\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3.png\" alt=\"list-of-1500-businesses-at-risk-regarding-invoices\" width=\"1200\" height=\"695\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3.png 1569w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3-300x174.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3-1024x593.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3-768x445.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3-1536x890.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-3-18x10.png 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979631\" class=\"wp-caption-text\">To determine whether a business has an invoice risk, accountants should not rely solely on intuition, but should combine formal research with an assessment of actual risk indicators.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"2_Nhan_dien_qua_%E2%80%9Cbo_tieu_chi_25_dau_hieu%E2%80%9D_doanh_nghiep_rui_ro_ve_hoa_don\"><\/span><b>2. Identifying businesses with invoice-related risks through a &quot;25-sign criteria&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In addition to the published list, the tax authorities also use... <\/span><b>Risk assessment criteria (often referred to as the 25 indicators)<\/b><span style=\"font-weight: 400;\"> to classify businesses. Businesses\/partners may be classified as high-risk if certain factors appear. <\/span><b>one or more of the following signs<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p>Legal and operational signs<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Frequent changes in legal representative, address, and business activities within a short period of time.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The business is not operating at its registered address or has absconded.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The registered capital is large but disproportionate to the actual scale of operations.<\/li>\n<\/ul>\n<p>Invoice indicators<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/bizzi.vn\/cach-xuat-hoa-don-dien-tu\/\">Export electronic invoices<\/a> with high value and frequency, but not suitable for the company&#039;s capabilities.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">The invoice content is general, repetitive, and lacks detailed descriptions of goods\/services.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Issuing invoices to multiple businesses in various provinces\/cities with no clear connection.<\/li>\n<\/ul>\n<p>Financial &amp; Tax Indicators<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">High revenue but no corresponding expenses.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">They declare high output VAT but lack suitable assets, personnel, and warehousing facilities.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Regularly paying taxes late, being subject to enforcement actions, or receiving reminders about tax obligations.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_hoa_don_tu_doanh_nghiep_rui_ro_ve_hoa_don_co_duoc_khau_tru_thue_duoc_tinh_chi_phi_khong\"><\/span><b>Receiving invoices from businesses with invoice-related risks: are they tax-deductible and can they be considered expenses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The answer isn&#039;t always &quot;no,&quot; but depends on when the invoice is generated and the level of risk for the issuing business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung\"><\/span><b>General principles\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities do not disallow expenses simply because the partner is on a risk list, but rather consider the nature of the transaction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Invoices are only eligible for VAT deduction and considered reasonable expenses when:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction was genuine;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods\/services have been actually provided;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is complete supporting documentation (contract, delivery receipt, non-cash payment, etc.);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The purchasing business did not collude, was unaware of, or abet the buying and selling of invoices.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_phat_sinh_truoc_ngay_doanh_nghiep_bo_tron_bi_ghi_nhan_rui_ro\"><\/span><b>Invoices issued before the date the business absconded\/was identified as a risk.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Processing principle:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT may still be deductible and included as an expense if:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transactions that occurred before the tax authorities determined that the business had absconded or was placed on a risk list;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The purchasing business can prove that the transaction is genuine.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Practical application:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accountants will often be asked to explain the records;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities conduct a more thorough inspection but do not automatically classify invoices by type.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is why keeping complete records right from the start is extremely important.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_phat_sinh_sau_ngay_doanh_nghiep_bi_coi_la_bo_tron_rui_ro\"><\/span><b>Invoices issued after the date the business is deemed to have absconded\/become a risk.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The risk is very high. Typically:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT is not deductible;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These expenses are not deductible when calculating corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It may be deemed that there were no actual transactions or that the invoices were used illegally.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In this case, the purchasing business finds it very difficult to protect its tax rights, even with supporting documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Da_ke_khai_khau_tru_sau_do_moi_nhan_thong_bao_doanh_nghiep_phat_hanh_thuoc_dien_rui_ro\"><\/span><b>The deductions were claimed, but then notification was received that the issuing company was at risk.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the situation <\/span><b>very popular<\/b><span style=\"font-weight: 400;\"> Businesses face invoice-related risks. How to handle them:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>Not subject to immediate automatic retroactive collection.<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities will:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Send notifications;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Business requirements <\/span><b>Provide explanations and additional documentation to prove the actual transaction.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The result depends on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Completeness of the documentation;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The time the invoice is issued;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The question is whether the purchasing company acted in good faith.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If <\/span><b>Transaction cannot be proven<\/b><span style=\"font-weight: 400;\">The invoice may be affected by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Excluded from expenses;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect back the VAT that was previously deducted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate the late payment penalty.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hau_qua_phap_ly_khi_giao_dich_voi_doanh_nghiep_rui_ro_ve_hoa_don\"><\/span><b>Legal consequences of dealing with businesses that have invoice-related risks.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Dealing with businesses that engage in invoice-related risky transactions can lead to serious legal consequences involving taxes, administrative penalties, and, more seriously, criminal charges. Businesses may face criminal prosecution (for tax evasion, illegal invoice trading) if they intentionally or severely violate regulations, significantly impacting their finances, cash flow, and reputation.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Hau_qua_ve_thue\"><\/span><b>1. Tax consequences<\/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;\">Expenses are excluded when calculating corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT is not deductible or may be subject to retroactive collection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arise:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Late payment penalty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection over multiple periods<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Xu_phat_hanh_chinh\"><\/span><b>2. Administrative penalties<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Depending on the degree:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalties for false declarations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalties for using illegal invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penalties for violations related to document storage.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even if <\/span><b>unintentional<\/b><span style=\"font-weight: 400;\">However, businesses can still be penalized for a lack of control.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Nguy_co_hinh_su_truong_hop_nghiem_trong\"><\/span><b>3. Criminal risk (serious cases)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the authorities determine:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>Knowing the invoice trading partner<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or there are signs <\/span><b>colluding, assisting<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Criminal liability may be considered in connection with this. <\/span><b>crime of buying, selling, and using invoices illegally<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>So what can businesses do to avoid risks associated with invoices?\u00a0<\/b><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tranh_rui_ro_tu_hoa_don\"><\/span><b>What can businesses do to avoid risks related to invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Invoice risk doesn&#039;t stem from a single incorrect invoice, but from a lack of control procedures. Discovering a partner is at risk for invoice-related issues doesn&#039;t automatically mean your business is &quot;at fault,&quot; but improper handling can lead to tax risks spreading to your own company. The solution should be implemented in stages as follows:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truoc_khi_phat_sinh_giao_dich_moi\"><\/span><b>Before any new transaction occurs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The most important principle: Proactive prevention. Businesses should implement the following:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Stop or postpone new transactions with partners on the invoice risk list.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Check the legal status of the partner company:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Status of operation on the General Department of Taxation&#039;s portal<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Is there a notice stating &quot;not operating at the registered address,&quot; &quot;ceased operations,&quot; or &quot;absconded&quot;?<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Review the contract:\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Payment terms, invoices, tax obligations<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Clause for termination\/cancellation of the contract if the partner violates tax obligations.<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Switch to a partner with a more transparent track record to avoid cascading risks.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Voi_cac_hoa_don_da_nhan_tu_doanh_nghiep_rui_ro\"><\/span><b>With invoices already received from risky businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax authorities don&#039;t automatically accept invoices just because the transaction &quot;says it&#039;s real&quot; \u2014 everything depends on the documentation and the ability to prove it. Businesses need to act now:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review all received invoices and categorize them:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoices issued before the time the business was identified as having risk.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoices issued after the risk was recorded.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare all necessary documents to prove the actual transaction, including:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Acceptance\/Delivery Report<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Non-cash payment voucher<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Email, quotation, and related documents.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessing tax risk:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The invoice may be disqualified from VAT deduction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The expenses may not be included when settling corporate income tax.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively work with tax advisors\/legal departments to find solutions early (adjustments, expense exclusions, provision for doubtful debts, etc.).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999979633\" aria-describedby=\"caption-attachment-999979633\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979633 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5.jpg\" alt=\"list-of-1500-businesses-at-risk-regarding-invoices\" width=\"1024\" height=\"714\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5-300x209.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5-768x536.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-5-18x12.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979633\" class=\"wp-caption-text\">For invoices received from high-risk businesses, a thorough review of all received invoices is necessary.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nhan_thong_bao_hoac_giay_moi_lam_viec_tu_co_quan_thue\"><\/span><b>Upon receiving a notification or invitation to work from the tax authority.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A cooperative attitude, clear records, and rigorous internal control procedures significantly reduce the risk of attribution. Businesses should:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Read the notice carefully: Is it a request for explanation, a notification of a high-risk invoice, or a decision to conduct an inspection or audit?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a complete and focused explanatory document:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Proof that the transaction is genuine.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prove that the purchasing business was unaware of and did not abet the transaction.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not provide unsubstantiated explanations or submit disjointed documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record all interactions with the tax authorities (minutes, emails, official letters).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have a contingency financial plan ready:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tax collection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Late payment penalty<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Administrative penalties (if any)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_soat_doanh_nghiep_rui_ro_ve_hoa_don\"><\/span><b>Business risk control process for invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the context of tax authorities increasingly tightening the management of electronic invoices, invoice risk control cannot rely solely on &quot;accounting experience,&quot; but requires clear procedures and supporting technology.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_soat_noi_bo_co_ban_bat_buoc_phai_co\"><\/span><b>Basic internal control procedures (mandatory)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Step 1: Check the tax identification number and business status before signing the contract.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look up the partner&#039;s tax code here:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">General Department of Taxation Portal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Electronic Invoice Portal<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the condition:<\/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;\">Operating normally<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Temporarily suspended \/ out of service<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Remove business address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is a risk warning regarding the invoice.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Principle: <\/b><span style=\"font-weight: 400;\">No contract \u2013 no order \u2013 no payment if the partner shows clear signs of risk.<\/span><\/p>\n<p><b>Step 2: Check the invoice immediately upon receipt.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Does the invoice exist in the tax system?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Seller information, Tax ID, invoice date<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Time of issuance relative to the company&#039;s legal status.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Early detection:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoices issued after the business has absconded\/received a warning.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The invoice shows signs of irregularities in value and content.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999979632\" aria-describedby=\"caption-attachment-999979632\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979632\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4.jpg\" alt=\"list-of-1500-businesses-at-risk-regarding-invoices\" width=\"1200\" height=\"634\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4.jpg 1828w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-300x159.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-1024x541.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-768x406.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-1536x812.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/danh-sach-1500-doanh-nghiep-rui-ro-ve-hoa-don-4-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979632\" class=\"wp-caption-text\">In the context of tax authorities increasingly tightening the management of electronic invoices, invoice risk control cannot rely solely on &quot;accounting experience,&quot; but requires clear procedures and supporting technology.<span style=\"font-size: 16px;\">\u00a0<\/span><\/figcaption><\/figure>\n<p><b>Step 3: Compare the four core elements.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery\/Warehouse Receipt\/Acceptance Slip<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<\/ul>\n<p>Without proof of the actual transaction, invoices are easily rejected during tax audits.<\/p>\n<p><b>Step 4: Flag the supplier as &quot;risky&quot;.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal observations from suppliers indicate the following:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unusual information changes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Large transaction value but weak record.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Previously on the list of risky invoices<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply:<\/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;\">Stricter control procedures<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Request additional documents before making payments or filing taxes.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_giai_phap_tu_dong\"><\/span><strong>Applying automated solutions\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>When dealing with a large volume of invoices, manual control is prone to errors, time-consuming, and human-dependent. This is where technology comes into play, automating invoice control:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatically read electronic invoice data.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">No manual input required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reduce data errors.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automatically check tax identification number (MST) and business status.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Compare with tax data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Discovering businesses that have ceased operations, absconded, or are at risk.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Supplier risk early warning<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">When included in the risk list published by the tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">When there is a &quot;pattern&quot; similar to that of businesses that buy and sell invoices.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> (unusual invoice values, high frequency, weak records, etc.)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Three-way reconciliation (PO \u2013 GR \u2013 Invoice)<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Transaction mismatch detected.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prevent invoices where &quot;goods arrive first - items arrive later - or there are no items&quot;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Platforms like <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> It acts as an \u201cautomatic control layer,\u201d supporting accounting and finance right from the invoice receipt stage.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Loi_ich_khi_ket_hop_quy_trinh_cong_nghe\"><\/span><b>Benefits of combining processes and technologies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Significantly reduce manual search time: <span style=\"font-weight: 400;\">Accountants don&#039;t need to manually check every tax identification number and every invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Reduce the risk of receiving invoices from risky businesses right from the start: <span style=\"font-weight: 400;\">\u00a0Early detection \u2013 before filing \u2013 before payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Prepare your documents in advance for explanations to the tax authorities: <span style=\"font-weight: 400;\">All data, inspection history, and documents are stored systematically.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Protecting the tax rights of businesses: <span style=\"font-weight: 400;\">Avoid having expenses disallowed, losing VAT deductions, or being subject to back taxes or late payment penalties.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_doanh_nghiep_gap_rui_ro_ve_hoa_don\"><\/span><b>Frequently Asked Questions about Businesses at Risk of Invoice Issues<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Common invoice-related risks in businesses include information errors, invalid invoices, insufficient documentation for non-cash payments, or businesses showing signs of high risk\u2026 Below is a compilation of questions related to this topic.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Doanh_nghiep_rui_ro_ve_hoa_don_la_gi\"><\/span><b>1. What are the risks associated with invoices in businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a business that has been warned by the tax authorities as having a high risk related to the issuance or use of invoices, which could affect the tax deduction rights of its trading partners.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Lam_sao_biet_nha_cung_cap_co_nam_trong_danh_sach_rui_ro\"><\/span><b>2. How do I know if a supplier is on the risk list?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses can look up their tax identification numbers on the General Department of Taxation&#039;s portal or use automated software for early checking and warnings.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Hoa_don_tu_doanh_nghiep_rui_ro_co_duoc_khau_tru_thue_GTGT_khong\"><\/span><b>3. Are invoices from high-risk businesses eligible for VAT deduction?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It&#039;s uncertain. The tax authorities may disallow deductions and expenses if the actual transaction cannot be proven and properly documented.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Da_ke_khai_hoa_don_roi_nhung_sau_do_nhan_thong_bao_rui_ro_thi_xu_ly_the_nao\"><\/span><b>4. What should I do if I&#039;ve already filed the invoice but then receive a risk notification?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is necessary to review the records, prepare supporting documents to prove the transaction was genuine, and comply with the tax authorities&#039; request for explanations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Co_nen_tiep_tuc_giao_dich_voi_doanh_nghiep_bi_liet_ke_rui_ro_khong\"><\/span><b>5. Should you continue doing business with a company that has been listed as risky?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is recommended to temporarily halt new trades, reassess the risk level, and only resume when strict control measures are in place.<\/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;\">Controlling invoice-related risks for businesses isn&#039;t something that arises during an audit; it&#039;s a process that needs to be implemented from the outset. The question is, what should businesses do to avoid risks from invoices?\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Overall, businesses should do a good job right from the invoice receiving stage, as this will significantly reduce costs, risks, and pressure later on. <\/span><span style=\"font-weight: 400;\">To avoid dealing with businesses that pose invoice risks, businesses need to establish strict control procedures (checking information, comparing contracts\/transactions), choose reputable partners, use electronic invoicing software with automatic verification features, continuously update legal regulations, and proactively explain matters to tax authorities when requested, avoiding the use of illegal invoices.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition, the application of technologies such as <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/phan-mem-hoa-don-dien-tu\/\">electronic invoice software<\/a> Electronic invoices (e-invoices) with automatic error checking features to ensure compliance with regulations will help to tighten input control. Furthermore, solutions like Bizzi support the complete and organized storage of electronic invoices; and regularly monitor new documents and policies from the General Department of Taxation and the Ministry of Finance.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To try the software and receive personalized business solution consulting, register here: <\/span><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>A business facing invoice risks doesn&#039;t necessarily mean the invoice will be rejected. Neglecting partner verification and\u2026<\/p>","protected":false},"author":56,"featured_media":999979629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[367],"tags":[],"class_list":["post-999979616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-trinh-phai-tra"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979616","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=999979616"}],"version-history":[{"count":5,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979616\/revisions"}],"predecessor-version":[{"id":999980603,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979616\/revisions\/999980603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979629"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}